The tariff classification of a woman’s cardigan from China

NY L80159 October 20, 2004 CLA-2-61:RR:NC:TA:359 L80159 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Melba R. Dairo Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Dairo: In your letter dated October 5, 2004, you requested a tariff classification ruling. Your sample, style 4D486 is a woman’s cardigan made of 100% knit rayon fabric. The outer surface of the garment measures more than 9 stitches per centimeter in the direction in which the stitches were formed. The garment features ¾ length sleeves set into a garment body which has a shawl-like appearance. The rectangularly shaped garment reaches below the waist in the back and the two front “end” reach below the knees and can either be srapped abut the shoulders or tied in the front. The garment will be returned as you have requested. The applicable subheading for style 4D486 will be 6110.30.3055, HTS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’. The duty rate will be 32% ad valorem. Style 4D486 falls within textile category designation 639. Based upon international textile trade agreements products from China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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