The tariff classification of a woman’s cardigan from China

NY L86572 August 19, 2005 CLA-2-61:RR:NC:TA:359 L86572 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Anthony LoPresti S.J. Stile Associates Ltd. 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a woman’s cardigan from China Dear Mr. LoPresti: In your letter dated July 29, 2005, on behalf of Collection XIIX Ltd., 385 Fifth Ave., New York, NY 10016, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style 805603, is a woman’s cardigan that reaches the waist. The garment is constructed from 100% viscose knit fabric. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. You state that the same style will be imported with a fiber content of 100% acrylic. Both of these fibers, viscose rayon and acrylic, are man made fibers and are treated equally in classifying the garments you have presented. Therefore, this ruling will apply to style 805603 if it is made of 100% viscose and to style 805603 if it is made of acrylic. For purposes of entry, the fiber content should be stated on the import documents. The cardigan features long sleeves with gathered-like edges, a full front opening with panels that extend below the waist. The extensions may be tied at the waist. The neck, the sleeves, the opening and the bottom are finished with gathered-like edges. The applicable subheading for style 805603, viscose or acrylic fiber, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (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. Styles 805603A and 805603B fall 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