The tariff classification of a woman’s knit top, a cardigan and a bolero-style jacket from China

NY L87979 November 1, 2005 CLA-2-61:RR:NC:TA:359 L87979 CATEGORY: Classification TARIFF NO.: 6104.32.0000; 6110.90.9090; 6114.90.9010 Ms. Melissa Fox Barthco International, Inc. The Navy Yard 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a woman’s knit top, a cardigan and a bolero-style jacket from China Dear Ms. Fox: In your letter dated September 30, 2005, you requested a classification ruling on behalf of Jones Apparel Group. As requested, your samples are being returned to you. Style U1BE323068 is a woman’s top constructed from 55% silk, 45% rayon. The garment reaches the waist in the back, but not in the front. It covers the bust area and features wide sleeves and a full front opening with no means of closure. Style U1BE323058 is a woman’s cardigan constructed from 55% silk, 45% rayon knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a V-shaped neckline, ¾ length sleeves, and a full front opening with one tie closure near the waist. The garment covers the breast area and reaches the waist. Style V1BH823598 is a woman’s bolero-style jacket constructed from 61% cotton, 39% rayon knit. The garment does not reach the waist. It features two front panels and one back panel which are sewn together lengthwise. It also features a round neckline, ¾ length sleeves, a full front opening with no means of closure, and decorative beading at the placket. The applicable subheading for style U1BE323068 will be 6114.90.9010 Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of other textile materials: other: tops. The duty rate will be 5.6% ad valorem. The applicable subheading for style U1BE323058 will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of textile materials: other: other: other: women’s. The duty rate will be 6% ad valorem. The applicable subheading for style V1BH823598 will be 6104.32.0000 Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: suit-type jackets and blazers: of cotton. The duty rate will be 14.9% ad valorem. Style U1BE323068 falls within textile category designation 838. Style U1BE323058 falls within textile category designation 838. Style V1BH823598 falls within textile category designation 335. 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