The tariff classification of a woman’s cardigan from Macau

NY L86443 August 15, 2005 CLA-2-61:RR:NC:TA:359 L86443 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Doug Hyland Nordstrom, Inc. Customs Compliance 1617 Sixth Ave., Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a woman’s cardigan from Macau Dear Mr. Hyland: In your letter dated July 25, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number WN107121, is a woman’s cardigan that is constructed from 98% cotton, 2% 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 ribbed mock collar, long sleeves with loose-fitting ribbed cuffs, a full front opening with a zipper closure, 2 front side entry pockets in the waist area, and a loose-fitting ribbed bottom. Ribbed panels on the front and the back of the garment extend from the armhole areas to the ribbed bottom. The applicable subheading for the cardigan will be 6110.20.2075, 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 cardigan falls within textile category designation 339. 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