The tariff classification of a women’s cardigan from China

NY L84497 May 24, 2005 CLA-2-61:RR:NC:TA:359 L84497 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Paul Anuschat Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208-8829 RE: The tariff classification of a women’s cardigan from China Dear Mr. Anuschat: In your letter dated April 29, 2005, you requested a classification ruling on behalf of Fred Meyer, Inc. A sample of a women’s zip front cardigan, identified as style 32-2305 was submitted and will be returned as you have requested. The garment is made of 100% cotton finely knit fabric. The garment features a full front zippered opening, long sleeves with hems, a mock turtle neck collar, two side seam pockets and a straight hemmed bottom. You suggest classification of this garment as a jacket in heading 6102. You believe this is correct because of the overall snug fit of the garment. However, this style of this garment does not provide tightening at the sleeve ends and bottom of the garment. The applicable subheading for style 32-2305 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 32-2305 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). Although you have requested that we send a copy of this ruling to the ports where importation may occur, it is suggested that the importer or entity responsible for making entry provide a copy of the ruling or the control number indicated above along with the entry documents which are 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