The tariff classification of a woman’s knit cardigan from Cambodia

NY L89568 January 26, 2006 CLA-2-61:RR:NC:N3:359 L89568 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Lisa Girvin Eddie Bauer P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a woman’s knit cardigan from Cambodia Dear Ms. Girvin: In your letter dated December 29, 2005, you requested a classification ruling. A sample of a woman’s cardigan was submitted. The garment was identified as style number 059-0510(regular sizes). The garment is made of finely knit 100% cotton fabric with woven capping fabric sewn around the hood, the openings of the welt front pockets and the front placket of the zippered opening. The garment features a full zippered opening, two front pockets, a hood, long sleeves with sewn on rib knit cuffs and a loose fitting rib knit waistband. You had suggested classification under heading 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS) as a jacket, due to its “prominent jacket features”. However, the garment lacks a closely fitting waistband. The applicable subheading for style 059-0510 will be 6110.20.2079, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted, Of cotton: Other: Other: Other: Women’s or girls’: Other. 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 HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The garment 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. 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division