The tariff classification of a woman’s knit cardigan from China

NY L85965 July 14, 2005 CLA-2-61:RR:NC:TA:359 L85965 CATEGORY: Classification TARIFF NO.: 6110.90.1060 Mr. Patrick Pascarella Sea Air & Land Logistics 57 Doxbury Lane Suffern, NY 10901 RE: The tariff classification of a woman’s knit cardigan from China Dear Mr. Pascarella: In your letter dated June 18, 2005, you requested a classification ruling on behalf of Presidio International, Inc. As requested, your sample is being returned to you. Your sample, style T5M373, is a woman’s cardigan constructed from two fabrics. The majority of the front panels, the majority of the sleeves, the cuffs, and the bottom of the garment are constructed from 97% silk, 3% spandex knit fabric. There are 100% silk woven inserts at the lower part of the front panels and on the sleeves. The back panel is also constructed from 100% woven silk fabric. The garment features a knit mock collar, long sleeves with rib knit cuffs and rib knit bottom that does not provide a tightening at the waist. The essential character of style T5M373 is given by the knit fabric of the sleeves and front panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for style T5M373 will be 6110.90.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: containing 70 percent or more by weight of silk or silk waste: other: women’s or girls’. The duty rate will be 0.9% ad valorem. Style T5M373 falls within textile category designation 739. 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