The tariff classification of a women’s cardigan from China.

NY L84441 May 19, 2005 CLA-2-61:RR:NC:TA:359 L84441 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Jean Gong McNaughton Apparel Group, Inc. 498 Seventh Ave., 9th flr. New York, NY 10018 RE: The tariff classification of a women’s cardigan from China. Dear Ms. Gong: In your letter dated April 28, 2005, you requested a classification ruling on behalf of Norton McNaughton of Squire, Inc. You submitted a sample of a woman’s cardigan identified as style DSAH69. The garment is made of 100% finely knitted cotton fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters counted in the direction in which the stitches were formed. The garment features a full front opening with zippered closure, a mock turtle neck collar, long sleeves with rib knit cuffs, princess seams, and a straight hemmed bottom. The garment also features floral embroidery on the upper left front panel, and along the sides of the sleeves, and embroidered stitches along the neckline, princess seams, sleeve cuffs, and garment bottom. Your sample will be returned as you have requested. The applicable subheading for style DSAH69 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: Other: Women’s or girls’. The duty rate will be 16.5% ad valorem. Style DSAH69 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