The tariff classification of a women’s knit cardigan from India

NY L84502 May 24, 2005 CLA-2-61:RR:NC:TA:359 L84502 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Maria E. Julia Newport News Holding Corporation 711 Third Avenue, 4th flr. New York, NY 10017 RE: The tariff classification of a women’s knit cardigan from India Dear Ms. Julia: In your letter dated April 29, 2005, you requested a classification ruling. A sample of a women’s knit cardigan, identified as style S05-76-040, was submitted and will be returned as you have requested. The garment is made of 100% cotton finely knit fabric. It features a full front opening secured with six snaps; long hemmed sleeves, a collarless v-neckline. Two front pockets with snapped flaps, embroidered flowers stitched along the front shoulder and placket area, and a straight hemmed bottom. The applicable subheading for style S05-76-040 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 S05-76-040 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