The tariff classification of a women’s knit cardigan from Hong Kong

NY L84462 May 19, 2005 CLA-2-61:RR:NC:TA:359 L84462 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Melissa Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a women’s knit cardigan from Hong Kong Dear Ms. Fox: In your letter dated April 27, 2005, you requested a classification ruling on behalf of Jones Apparel Group. You submitted a sample of a women’s knit cardigan style garment, identified as style M21E70078. It is constructed of two layers of fabric: an outer lacy fabric made of 96% polyester and 4% spandex fiber, and an inner shell made of 54% rayon and 46% nylon. In your letter you state that the lacy fabric is woven. It is not. Examination reveals that the fabric is a finely knit rachel net fabric. The inner shell, as stated, is a finely knit fabric. The garment features a full front opening secured with eight hook and eye closures along the front placket and ¾ length sleeves. Your sample will be returned as you have requested. The applicable subheading for style M21E70078 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullover…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 M21E70078 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