CLA-2-61:RR:NC:WA:361
Ms. Shelly Mendoza
Seattle Pacific Industries, Inc.
P.O. Box 58710
Seattle, WA 98138
RE: The tariff classification of a woman’s knit top from China.
Dear Ms. Mendoza:
In your letter dated April 3, 2007, you requested a tariff classification ruling for a woman’s knit top.
The submitted sample, Style #F32U4, is a woman’s top constructed from 100% cashmere knit fabric. The garment features a rib knit stand-up collar, a deep V-neckline in front with a knot button and loop closure, long sleeves with rib knit cuffs, and a rib knit bottom.
Due to the presence of a ribbed knit waistband the garment is excluded from being classified as a blouse, in heading 6106. Also, the garment has a deep V-neckline which excludes it from being classified in heading 6110, as a pullover.
We are returning your sample as you requested.
The applicable subheading, for the top, Style F32U4 will be 6114.90.0540 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of wool or fine animal hair, Tops: Women’s or girls’. The rate of duty will be 12% 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 #F32U4 falls within textile category 438. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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).
A copy of the ruling 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 the ruling, contact National Import Specialist Angela DeGaetano at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division