The tariff classification of a woman’s cardigan from Kenya

NY L86378 July 25, 2005 CLA-2-61:RR:NC:TA:359 L86378 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Dennis Shostak Rainbeau J.J.’s Mae, Inc. 120 Mississippi Street San Francisco, CA 94107 RE: The tariff classification of a woman’s cardigan from Kenya Dear Mr. Shostak: In your letter dated July 14, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, item number K9285KM is a woman’s cardigan that is constructed from 90% polyester, 10% spandex, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a mock collar, long sleeves with loose-fitting band-like cuffs, a full front opening with a zipper closure, 2 front vertical pockets in the waist area, and a loose-fitting band-like bottom. Overlaid vertical strips are sewn on the sleeves extending from the shoulders to the cuffs. The garment is not considered outerwear in heading 6102, Harmonized Tariff Schedule of the United States (HTS) because it has no tightening at the cuffs and the bottom. It is precluded from heading 6114 , HTS, because it has enough coverage. The applicable subheading for the cardigan will be 6110.30.3055, HTS, which provides for sweaters…and similar articles: knitted: of man made fibers: other…other: women’s. The rate of duty will be 32% ad valorem. The cardigan 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