The tariff classification of a woman’s cardigan from Morocco

NY M80079 February 2, 2006 CLA-2-61:RR:NC:TA:359 M80079 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Sherri Desjardins UPS Supply Chain Solutions 660 Fritz Drive Coppell, Texas 75019 RE: The tariff classification of a woman’s cardigan from Morocco Dear Ms. Desjardins: In your letter dated January 12, 2006, on behalf of Courtauld’s Textile America, Inc., Three First National Plaza, Chicago, IL 60602, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number V4280, is a woman’s cardigan that is constructed from 88% nylon, 12% spandex, knit fabric. The outer surface of the garment measures more than 18 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a drawstring hood, long raglan sleeves with self-fabric banded cuffs, a full front opening with a zipper closure, 2 front inset side entry pockets at the waist, and a loose-fitting self-fabric bottom. “Shock Absorber” appears on the left front, at the bottom. The applicable subheading for the cardigan will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of man-made fibers: other…other: women’s: other. The duty rate will be 32% 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 639. 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