The tariff classification of a cardigan and pullover from China.

NY L85024 May 27, 2005 CLA-2-61:RR:NC:TA:359 L85024 CATEGORY: Classification TARIFF NO.: 6110.30.1560 Mr. Marshall Smith QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a cardigan and pullover from China. Dear Mr. Smith: In your letter dated May 17, 2005, you requested a classification ruling. You submitted two garments identified as QVC item A44181. They are a woman’s cable knit cardigan and a woman’s knit pullover. Both garments are made of 50% wool and 50% acrylic knit fabric. The fabric of both garments is more than 9 stitches per two centimeters measured in the direction in which the stitches were formed. The cardigan of the group features long sleeves with hems, two front patch pockets located at the hip area, a front notched collar, a full front opening secured with two buttons. The pullover features short sleeves which are hemmed, a scoop neckline and a hemmed bottom. Your garments will be returned as you have requested. Due to the fact that these garments are to be constructed of a 50/50 blend of fibers, they are classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The garments will be classified as if they consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The garments may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The applicable subheading for both the garments of item A44181 will be 6110.30.1560, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Containing 23 percent or more by weight of wool or fine animal hair: Other: Women’s or girls’. The duty rate will be 17% ad valorem. Both the garments of item A44181 fall within textile category designation 438. 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