The tariff classification of a woman’s cardigan from China

NY L84231 May 12, 2005 CLA-2-61:RR:NC:TA:359 L84231 CATEGORY: Classification TARIFF NO.: 6110.90.1060 Mr. Peter Weinrauch Import Commodity Group LTD. Customhouse Brokers & Forwarders 131 East Merrick Road, 2nd Floor Valley Stream, NY 11580 RE: The tariff classification of a woman’s cardigan from China Dear Mr. Weinrauch: In your letter that was received in this office on April 26, 2005, you requested a classification ruling on behalf of Mometrends Inc. As requested, your sample is being returned to you. Your sample, style P51240, is a woman’s cardigan constructed from 78% silk, 22% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a round neckline, long sleeves with rib knit cuffs, a full front zippered opening, and a tubular bottom. The garment also features woven overlays on the entire two front panels and four faux zippered pockets. The applicable subheading for style P51240 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% or more by weight of silk or silk waste: other: women’s. The duty rate will be 0.9% ad valorem. Style P51240 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