The tariff classification of a women’s cardigan from China

NY L87077 September 2, 2005 CLA-2-61:RR:NC:TA:359 L87077 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Andrew Lockhart Le chateau, Inc. 5695 Ferrier Montreal, Quebec H4P1N1 Canada RE: The tariff classification of a women’s cardigan from China Dear Mr. Lockhart: In your letter received August 31, 2005, you requested a classification ruling. A sample identified as style KT-1818, a women’s knitted cardigan, was submitted and will be returned as you requested in a subsequent telephone conversation with this office. The garment is made of 100% cotton knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The garment features long sleeves with self-fabric cuffs, a full front zippered opening, a stand up collar, two front pockets and a self-fabric waistband. In your letter you had suggested that the garment was a jacket of heading 6102, Harmonized Tariff Schedule of the United States (HTS). However, the garment is precluded from classification in that heading as the lack of tightening at the waist does not afford protection against the elements. The applicable subheading for style KT-1818 will be 6110.20.2075, HTS, which provides for Sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. The duty rate will be 16.5% ad valorem. Style KT-1818 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