The tariff classification of a woman’s cardigan from China

NY L85848 July 12, 2005 CLA-2-61:RR:NC:TA:359 L85848 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Lynden Davis Excel Global Logistics, Inc. 230-39 Int’l Airport Center Road, Suite 100 Jamaica, NY 11413 RE: The tariff classification of a woman’s cardigan from China Dear Mr. Davis: In your letter dated June 24, 2005, you requested a classification ruling on behalf of Urban Stitching Associates. A sample of style 04970 17030 103043 was submitted. The garment is constructed of a fine knit fabric, the outer surface of which measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The fiber content is 95% acetate and 5% spandex. The garment features long sleeves with hems, a scoop neckline with a full front unsecured opening, and a hemmed bottom. Beadwork decorates the upper front neckline area. Your sample will be returned as you have requested. The applicable subheading for style 04970 17030 103043 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers...and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’. The duty rate will be 32% ad valorem. Style 04970 17030 103043 falls within textile category designation 639. 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