The tariff classification of two women’s knit garments from China

NY L88049 October 25, 2005 CLA-2-61:RR:NC:TA:359 L88049 CATEGORY: Classification TARIFF NO.: 6110.20.2035; 6110.20.2075 Ms. Diane M. Bonvissuto D. Hauser, Inc. One Cross Island Plaza Suite 310 Rosedale, NY 11422 RE: The tariff classification of two women’s knit garments from China Dear Ms. Bonvissuto: In your letter dated October 18, 2005, on behalf of Rafaella Apparel Group, Inc., 1411 Broadway, NY, NY 10018, you requested a tariff classification ruling. You submitted two samples that are being returned as requested. Style number RP6212 is a woman’s sleeveless vest that is constructed from 100% cotton, knit fabric. The vest features a mock collar, oversized armholes, a full front opening with a zipper closure, 2 front side entry pockets at the waist, and a rib knit bottom. A vertical strip of ribbed fabric extends from under the armhole to the waist. The armholes and the pockets are finished with ribbed fabric. Style RP6218 is a woman’s cardigan that is constructed from 100% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a ribbed collar, long sleeves with loose-fitting ribbed cuffs, a full front opening with a zipper closure, 2 front side entry pockets in the waist area, and a loose-fitting rib knit bottom. The applicable subheading for the vest will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…(vests) and similar articles, knitted: of cotton: other: vests, other than sweater vests: women’s. The rate of duty will be 16.5% ad valorem. The applicable HTS subheading for the cardigan will be 6110.20.2075, which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. The vest falls within textile category designation 359. The cardigan falls in 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