The tariff classification of a woman’s cardigan from China

NY M80076 February 15, 2006 CLA-2-61:RR:NC:TA:359 M80076 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Mr. Joe Hoffacker The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s cardigan from China Dear Mr. Hoffacker: In your letter dated January 24, 2006, on behalf of Broder Brothers DBA Alpha Shirt Company, 6 Neshaminy Interplex, 6th Floor, Trevose, PA 19053, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number DP450W, is a woman’s cardigan that is constructed from 86% cotton, 12% nylon, 2% spandex knit fabric. The outer surface of the garment measures more than 9 but less than 18 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a V-neckline, long sleeves with ribbed cuffs, a full front opening with 8 button closures, and a ribbed bottom. The applicable subheading for the cardigan will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s: knit to shape articles described in statistical note 6 to this chapter. 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 cardigan 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 R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division