The tariff classification of a men’s knit cardigan from China.

NY L89129 December 27, 2005 CLA-2-61:RR:NC:TA:N3:356 L89129 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Ms. Melissa Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a men’s knit cardigan from China. Dear Ms. Fox: In your letter dated November 29, 2005, you requested a tariff classification ruling on behalf of Tellas Ltd., Inc. As requested, your sample will be returned. Style 22P3003 is a men’s cardigan constructed from 94% cotton, 6% nylon, finely knit fabric that measures 27 stitches per 2 centimeters counted in the horizontal direction. The garment has a close fitting body and features a rib knit mock turtleneck; a full front opening with a zip through closure; long sleeves with rib knit cuffs; and a rib knit bottom. The applicable subheading for Style 22P3003 will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The duty rate is 16.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 22P3003 falls within textile category designation 338. 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division