The tariff classification of a woman’s cardigan from China

NY L84001 May 9, 2005 CLA-2-61:RR:NC:TA:359 L84001 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Rico Law BEPC Limited 15761 Tapia Street Irwindale, CA 91706 RE: The tariff classification of a woman’s cardigan from China Dear Mr. Law: In your letter dated April 7, 2005, you requested a classification ruling. You submitted a sample of a garment identified as style 0019616439/103496, a woman’s cardigan. The garment is made of 100% cotton knit fabric and features a full front opening secured with 13 concealed snaps, a mock collar, long raglan sleeves with rib knit cuffs, a loose fitting rib knit waistband and two front kangaroo pockets. The sleeves are made of rachel knit lace-like fabric; the body of the garment is made of a finely knit jersey fabric. Your sample will be returned as you have requested. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Women’s or girls’. The duty rate will be 16.5 percent ad valorem. Style 0019616439/103496 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