The tariff classification of a woman’s cardigan, vest and pants from Vietnam.

NY L83860 May 2, 2005 CLA-2-61:RR:NC:WA:361 NY L83860 CATEGORY: Classification TARIFF NO.: 6104.62.2006; 6110.20.2075; 6211.43.0076 Ms. Bernadette Purcell QVC, Inc. 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s cardigan, vest and pants from Vietnam. Dear Ms. Purcell: In your letter dated April 4, 2005, you requested a classification ruling for a woman’s cardigan, vest and pants. Style #A44548 consists of a woman’s pants, cardigan and vest. The pants of Style A44548 is constructed from 95% cotton and 5% spandex knit fabric. The garment features an elasticized waistband, and a hemmed bottom. The cardigan of Style A44548 is constructed from 95% cotton and 5% spandex knit fabric. The garment features a hood, long sleeves, pockets at the waist, a full front opening with a zipper closure, and a banded bottom. The fabric of the garment has more than 9 stitches per two centimeters, measured in the direction the stitches were formed. The vest of Style A44548 is constructed from 100% polyester quilted woven fabric. The sleeveless garment features a stand-up collar, a full front opening with a zipper closure, two front pockets at the waist, and a hemmed bottom. We are returning your samples as you requested. The applicable subheading for the pants of Style A44548, will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted, trousers bib and brace overalls, of cotton, other, trousers and breeches, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 14.9% ad valorem. The applicable subheading for the cardigan of Style A44548 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, of cotton, other, other, women’s. The rate of duty will be 16.5% ad valorem. The applicable subheading for the vest of Style A44548 will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’, of man-made fibers, vests, other. The rate of duty will be 16% ad valorem. The pants of Style A44548 fall within textile category designation 348. The cardigan of Style A44548 falls within textile category designation 339. The vest of Style A44548 falls within textile category 659. 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division