CLA-2-61:RR:NC:TA:359

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue – Suite 4500
New York, NY 10106

RE: The tariff classification of women’s knit garments from China.

Dear Mr. Zelman:

In your letter dated August 27, 2007, on behalf of Fownes Brothers & Co., Inc., 16 East 34 Street, New York, NY 10016, you requested a classification ruling. Your samples are being returned as requested. The submitted sample, style 6867, is a woman’s shrug-like garment that is constructed from 58% wool, 22% silk, 20% cashmere knit fabric. The garment has ¾ length sleeves, shoulder coverage, and a back that extends approximately 16 inches. The garment has essentially no front coverage.

The submitted sample, style 6870 is a woman’s sweater that is constructed from 58% wool, 22% silk, 20% cashmere knit fabric. The shoulder area, the sleeves, and the front and back bodice areas are made from ribbed fabric. The outer surface of the fabric measures less than 9 stitches per 2 centimeters in the direction that the stitches were formed. The sweater features a round neckline, cap sleeves, and a full front opening with a snap closure. The sleeves, the snap closure and the bottom are finished with a knit pile fabric.

In your ruling request, you recommended classification of style 6870 under subheading 6114.90.0540, Harmonized Tariff Schedule of the United States (HTSUS). It is noted that the garment has construction features common to garments of heading 6110, HTSUS, and provides sufficient coverage. It is more specifically provided for in heading 6110, HTSUS.

The applicable subheading for style 6867, will be 6114.90.0570, HTSUS, which provides for other garments, knitted: of other textile materials: of wool or fine animal hair: other: women’s. The duty rate will be 12% ad valorem.

The applicable subheading for style 6870 will be 6110.11.0030, HTSUS, which provides for sweaters, knitted: of wool or fine animal hair: of wool: sweaters: women’s. The duty rate will be 16% 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 6867 falls within textile category 459. Style 6870 falls in category 446. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division