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

NY L84449 May 19, 2005 CLA-2-61:RR:NC:TA:359 L84449 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Brandon Terrell GFSI 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a women’s cardigan from Taiwan. Dear Mr. Terrell: In your letter dated April 22, 2005, you requested a classification ruling. You submitted a sample of a woman’s cardigan identified as style G5507. The garment is made of 100% polyester finely knitted fleece 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, long sleeves with hems, two front zippered pockets and a straight hemmed bottom. Your sample will be returned as you have requested. The applicable subheading for style G5507 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’. The duty rate will be 32% ad valorem. Style G5507 falls within textile category designation 639. 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