The tariff classification of a cardigan from Macau

NY L83655 March 31, 2005 CLA-2-61:RR:NC:TA:358 L83655 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6111.20.3000 Amy Lyon Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a cardigan from Macau Dear Ms. Lyon: In your letter dated March 25, 2005 you requested a classification ruling. Submitted style GL99162, manufactured from finely knitted fabric of 96% cotton/4% spandex, is an unlined garment, characterized by a full-front, snapped opening, by snapped cuffs of long sleeves, by a shirt-type collar, and by a snapped pocket at the chest area of each of the fronts. As you have requested, the sample garment is being returned. When sized for infant girls the applicable subheading for this style will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…knitted…of cotton, …sweaters…and similar articles, except those imported as parts of sets; and when sized for larger girls it will be 6110.20.2075, HTS, which provides for sweaters…and similar articles, knitted…, of cotton, other, other, other,… girls’. The duty rates will be 14.9 and 16.5 percent ad valorem, respectively. In infants’ sizing this style falls within textile category designation 239 and in sizing for larger girls within 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division