The tariff classification of a woman’s cardigan and pants from China

NY L85254 June 7, 2005 CLA-2-61:RR:NC:TA:359 L85254 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6104.62.2011 Ms. Johanna Jin JWE Silk 180 Madison Ave., 16th Floor New York, NY 10016 RE: The tariff classification of a woman’s cardigan and pants from China Dear Ms. Jin: In your letter dated May 25, 2005, you requested a tariff classification ruling. The submitted sample, style number CV012078/9155, is a woman’s two-piece garment comprised of a cardigan and pants. The garments are constructed from 80% cotton, 20% polyester, velour knit fabric. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a drawstring hood, long hemmed band-like cuffs, a full front opening with a zipper closure, front kangaroo-style pockets in the waist area, and a hemmed waistband. The pants feature an elasticized drawstring waistband and long hemmed leg openings. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. The HTS subheading for the pants will be 6104.62.2011, which provides for women’s trousers, knitted: of cotton: other: other. The rate of duty will be 14.9% ad valorem. The cardigan falls within textile category designation 339. The pants fall in category 348. 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