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

NY L86446 August 24, 2005 CLA-2-61:RR:NC:TA:359 L86446 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Rico Law BEPC Limited 15761 Tapia Street Irwindale, CA 91706 RE: The tariff classification of a woman’s knit cardigan from China Dear Mr. Law: In your letter dated July 25, 2005, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 0019617819/104335, is a woman’s cardigan constructed from 75% cotton, 25% polyester velour knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters measured in the direction in which the stitches were formed. The garment features a mock collar, long hemmed sleeves, a full front zippered opening, front pockets, and a hemmed bottom. The applicable subheading for style 0019617819/104335 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The duty rate will be 16.5% ad valorem. Style 0019617819/104335 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