The tariff classification of a woman’s cardigan from Macau

NY L82539 March 18, 2005 CLA-2-61:RR:NC:TA:359 L82539 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Jon Nelson Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a woman’s cardigan from Macau Dear Mr. Nelson: In your letter dated February 11, 2005, you requested a classification. As requested, your sample is being returned to you. Your sample, style NR101277, is a woman’s cardigan constructed from 95% cotton, 5% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a shirt-type collar, long sleeves with rib knit cuffs, a full front zippered opening, kangaroo pockets, and a loose fitting rib knit bottom that does not provide a tightening at the waist. The applicable subheading for style NR101277 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The duty rate will be 16.5% ad valorem. Style NR101277 falls 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