CLA-2-61:OT:RR:NC:3:359

Ms. Bernadette Purcell
QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262

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

Dear Ms. Purcell:

In your letter dated July 29, 2008 you requested a classification ruling. As requested, your sample is being returned to you.

Your sample, style A83239, consists of three “Sport Savvy” brand garments, a cardigan, pullover, and pants. The cardigan is constructed from 100% polyester knitted fabric. The pullover and pants are constructed from 95% cotton and 5% spandex knit fabric. The outer surface of the cardigan measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan reaches the waist. The cardigan features a full front opening with a zipper closure, a stand-up collar, long sleeves, and a loose fitting garment bottom. The outer surface of the pullover measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover fabric weighs 260 grams per square meter. The pullover features a rounded front and rear neckline, short hemmed sleeves, and a hemmed garment bottom. The pull-on pants have a flat elasticized waistband, a pocket at both sides, and long hemmed leg openings. The applicable subheading for the cardigan of style A83239 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): of man-made fibers (con.):: other: other: other: women’s or girls’: other. The duty rate will be 32 percent ad valorem. The applicable subheading for the pullover of style A83239 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton: other: other: other: women’s or girls’: other. The duty rate will be 16.5 percent ad valorem.

The applicable subheading for the pants of style A83239 will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers bib and brace overalls, breeches and shorts: of cotton: containing 5% or more by weight of elastomeric yarn or rubber thread: trousers and breeches: women’s: other. The duty rate will be 14.9 percent 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/.

The cardigan of style A83239 falls within textile category designation 639; the pullover of style A83239 falls within textile category designation 339; the pants of style A83239 fall within textile category designation 348. 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