The tariff classification of a woman’s cardigan from China

NY L83471 April 18, 2005 CLA-2-61:RR:NC:TA:359 L83471 CATEGORY: Classification TARIFF NO.: 6110.90.1060 Ms. Karen Riggs Talbots 174 Beal Street Hingham, MA 02043 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Riggs: In your letter dated March 16, 2005, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 55121318, is a woman’s cardigan constructed from 70% silk, 30% wool knit fabric. The entire two front panels are constructed from a fine gauge quilted fabric. The sleeves, collar, and back panel are constructed from a 2x2 rib knit fabric. The outer surface of the front of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a turned down collar, long sleeves, a full front zippered opening, and two zippered pockets at the front. The essential character of style 55121318 is given by the knit fabric of the front panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for style 55121318 will be 6110.90.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: containing 70 percent or more by weight of silk: other: women’s. The duty rate will be 0.9 percent ad valorem. Style 55121319 falls within textile category designation 739. 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