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

NY L85476 June 17, 2005 CLA-2-61:RR:NC:TA:359 L85476 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6104.62.2011 Mr. Marshall Smith QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s cardigan and pants from various countries Dear Mr. Smith: In your letter dated June 3, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style A57354 is a woman’s two-piece garment that is comprised of a cardigan and pants. The garments are constructed from 75% cotton, 25% 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 mock collar, long sleeves with self-fabric loose-fitting banded cuffs, a full front opening with a zipper closure, two front inset vertical pockets in the waist area, and a self-fabric loose-fitting banded bottom. The fabric in the center of the front panels has a diamond pattern with rhinestones. The pants feature an elastic waistband and long leg openings. The applicable subheading for style A57354, 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 subheading for style A57354, the pants, will be 6104.62.2011, which provides for women’s trousers, knitted: of cotton: other: women’s: 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