The tariff classification of a women’s cardigan from China

NY L87212 November 9, 2005 CLA-2-61:RR:NC:N3:359 L87212 CATEGORY: Classification TARIFF NO.: 6110.11.0080 Herbert J. Lynch Sullivan & Lynch, P.C. Inner Tech Park 56 Roland Street, Suite 303 Boston, MA 02129-1223 RE: The tariff classification of a women’s cardigan from China Dear Mr. Lynch In your letter dated October 11, 2005, you requested a tariff classification ruling on behalf of Susan Bristol, Inc. A sample of a woman’s upper body garment, identified as style 1554177 was submitted and will be returned as you have requested. The garment is made of 100% knit wool fabric. It features a full front opening with four toggle buttons for closure, a hood, long sleeves with stitch locked openings, two front patch pockets and a straight stitch locked bottom. The garment is designed to reach to the mid or upper thigh. In your letter you state that the stitch count of the fabric, measured in the horizontal direction is 7 stitches per 2 centimeters and that only the lower portion of the fabric has been simmered to give a boiled wool appearance to the garment. Our examination of the garment finds that the stitch count exceeds 9 stitches per 2 centimeters measured in the direction in which the stitches were formed. Additionally, the fabric of the entire garment, not just the lower portion, appears to have been subjected to the simmering process. It is to be noted, however, that although the stitches appear to be tighter, and somewhat similar to a boiled wool appearance, the fabric does not exhibit the tightness usually associated with boiled wool fabric. In your letter you proposed that the garment be classified as a sweater, according to direction provided by statistical note 3 of Chapter 61, Harmonized Tariff Schedule of the United States (HTS). As stated above, the stitch count determined by this office precludes classification of the garment as a sweater. The applicable subheading for style 1554177 will be 6110.11.0080, HTS, which provides for Sweaters, pullovers…and similar articles, knitted or crocheted: Of wool or fine animal hair: Of wool: Other: Women’s or girls’. The duty rate will be 16% ad valorem. Style 1554177 falls within textile category designation 438. 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division