CLA-2-61:RR:NC:TA:N3:356 M81430
Mr. Chiu Fat Lam
Air & Sea Cargo Express Corp.
175-01 Rockaway Blvd., Suite 303A
Jamaica, NY 11434
RE: The tariff classification of a men’s knit pullover garment from China.
Dear Mr. Lam:
In your letter, which was received by this office on March 24, 2006, you requested a tariff classification ruling on behalf of Onstar Pacific (USA) Ltd.
Style 54194 is a men’s pullover garment constructed from 100% acrylic, knit fabric that measures 12 stitches per 2 centimeters counted in the horizontal direction. The garment features a rib knit mitered V-neckline, long sleeves with rib knit cuffs, and a rib knit bottom. The front and back panels are knit to shape with self-start bottoms, self-finished sides, full fashion marks at the armholes, and contoured necklines. The sleeves are knit to shape with self-start bottoms, self-finished finished sides, and full fashion marks at the armholes. The neckband is knit to shape. All components are linked and looped to form the finished garment. For purposes of Statistical Note 6 to Chapter 61, the stitch count is 12 stitches per two centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed.
The applicable subheading for Style 54194 will be 6110.30.3051, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: man-made fibers: other: other: other: other: men's or boys': knit to shape articles described in statistical note 6 to this chapter. The duty rate is 32% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Style 54194 falls within textile category designation 638. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The holding set forth above applies only to the specific factual situation and merchandise as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1) which states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
The merchandise, in its condition as imported into the United States, should conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, this should be brought to the attention of Customs officials. The issuance of this ruling does not preclude periodic verification by Customs at the time of importation.
A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski, Director
National Commodity Specialist Division