The tariff classification of three women’s garments from China

NY L88186 November 16, 2005 CLA-2-61:RR:NC:TA:359 L88186 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6104.62.2006 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of three women’s garments from China Dear Ms. Purcell: In your letter dated October 13, 2005, you requested a tariff classification ruling. You submitted three samples that are being returned as requested. Style number A69779 is comprised of three women’s garments (a cardigan, a pullover, a pant) that are constructed from 95% cotton, 5% spandex, knit fabric. The outer surface of the cardigan and the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a drawstring hood, long hemmed sleeves, a full front opening with a zipper closure, front kangaroo pockets at the waist, and a hemmed bottom. The pullover features a round neckline, short hemmed sleeves, and a hemmed bottom. The pant features an elastic waistband, inset side seam pockets at the waist, and long hemmed leg openings. The applicable subheading for the cardigan and the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. The applicable subheading for the pant will be 6104.62.2006, HTS, which provides for women’s trousers, knitted: of cotton: other: women’s: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 14.9% ad valorem. The cardigan and the pullover fall within textile category designation 339. The pant falls in category 348. 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