The tariff classification of a woman’s knit cardigan from Hong Kong

NY L88954 December 7, 2005 CLA-2-61:RR:NC:TA:359 L88954 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Michael Lambert Limited Brands Two Limited Parkway Columbus, OH 43230 RE: The tariff classification of a woman’s knit cardigan from Hong Kong Dear Mr. Lambert: In your letter dated November 16, 2005, you requested a classification ruling. You submitted a sample garment identified as style TKR5476. The garment is made of 63% cotton and 37% nylon knit-net fabric, with surface embroidery. The outer surface of the ground fabric measures more than 9 stitches per two centimeters in the direction in which the stitches were formed. The garment has cap sleeves, not long sleeves as stated in your letter. The garment has a shawl-like collar and a full front opening which is secured with two hook and eye loop fasteners located at the area of the waist and hips. Although you state that the garment is constructed of panels sewn vertically, the garment actually is constructed of six major body pieces, joined both vertically and horizontally. There are three pieces above the waist; the back and two front pieces. They are joined together vertically and attached horizontally to three matching pieces below the waist. These pieces below the waist form a long flounced section which covers the hips. You suggest classification of this garment as a suit-type jacket under heading 6104, Harmonized Tariff Schedule of the United States (HTSUS). Chapter Note 3(a) to Chapter 61, (HTSUS) and the Explanatory Notes for heading 6104 require that the panels of a suit-type jacket be sewn vertically. The fact that the panels of this jacket are intersected with horizontal piecing precludes classification as a suit-type jacket. The applicable subheading for style TKR5476 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTSUSA), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style TKR5476 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. Your sample will be returned as you have requested. 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