The tariff classification of a woman’s cardigan and pants from China

NY L82888 March 31, 2005 CLA-2-61:RR:NC:TA:359 L82888 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6104.62.2006 Ms. Nicole Trimble Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of a woman’s cardigan and pants from China Dear Ms. Trimble: In your letter dated March 15, 2005, on behalf of J.X.P. Design & MFG LLC, 530 7th Ave., Suite 405, NY, NY 10018, you requested a tariff classification ruling. Your samples are being returned as requested. The submitted sample, style 30160869/30160870, is a woman’s cardigan that is constructed from 95% cotton, 5% spandex, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a drawstring hood, short hemmed sleeves, a full front opening with a zipper closure, front kangaroo style pockets in the waist area, and a ribbed bottom. The submitted sample, style 30160222/30160223, is a woman’s pant that is constructed from 95% cotton, 5% spandex, knit fabric. The pant features an elasticized drawstring waistband and long hemmed leg openings. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. The subheading for the pant will be 6104.62.2006, HTS, that provides for women’s trousers, knitted: of cotton: other: women’s: containing 5% or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 14.9% ad valorem. The cardigan falls within textile category designation 339; the pant, in category 348. 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