NY M80833

March 2, 2006

CLA-2-61:RR:NC:TA:359 M80833

CATEGORY: Classification

TARIFF NO.: 6110.20.2077

Ms. Tana Stover

Cutter & Buck

4001 Oakesdale Avenue SW

Renton, WA 98055

RE: The tariff classification of four women's garments from China

Dear Ms. Stover:

In your letter dated February 1, 2006 you requested a classification
ruling. You submitted four samples that are being returned as requested.

You submitted four chief weight fabric cotton garments. The fabric of
the garments measures more than 9 stitches per 2 centimeters counted in
the horizontal direction. For purposes of Statistical Note 6 to Chapter
61, the stitch count is more than 9 but equal to or less than 18
stitches per 2 centimeters measured on the outer surface of the fabric
in the direction in which the stitches were formed. The garments are all
knit to shape with self start bottoms and full fashion marks at the
armholes. The components are linked and looped forming the finished
garments.

Style LCS07519 is a woman's pullover that is constructed from 82%
cotton, 16% nylon, 2% spandex, 2x2 rib knit fabric. The stitch count
does not reflect the purl stitches of the fabric. The garment features a
turtleneck, long sleeves and a finished bottom.

Style LCS07591 (617591-57W) is a woman's cardigan that is constructed
from 60% cotton, 40% rayon, knit fabric. The garment features a round
neckline, ¾ inch long sleeves with ribbed cuffs, a full front opening
with 8 button closures, and a finished ribbed bottom.

Style LAS06701 is a woman's pullover that is constructed from 71%
cotton, 29% nylon, jersey knit fabric (portions of the front panel, the
back panel and the sleeves), and rib knit fabric (the collar, portions
of the front panel, the back panel and the sleeves). The garment
features a mock collar, long sleeves, a front partial opening with a
zipper closure, and a finished ribbed bottom.

Style LAS06703 is a woman's cardigan that is constructed from 71%
cotton, 29% nylon, knit fabric. The garment features a mock ribbed
collar, long sleeves with ribbed cuffs, a full front opening with a
zipper closure, a welt knit pocket with a "CB Annika" patch on the lower
left front, and a finished ribbed bottom.

The applicable subheading for the four garments will be 6110.20.2077,
Harmonized Tariff Schedule of the United States (HTSUS), which provides
for sweaters, pullovers...and similar articles, knitted: of cotton:
other...other: women's: knit to shape articles described in statistical
note 6 to this chapter. The duty rate will be 16.5% 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 four garments fall within textile category designation 339. 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).

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 Camille R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division