The tariff classification of three women’s garments from China

NY M80180 February 16, 2006 CLA-2-61:RR:NC:TA:359 M80180 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Ms. Linda M. Rasco Metro Customs Brokers, Inc. 40 Miromar Drive, Suite 12 Champlain, NY 12919 RE: The tariff classification of three women’s garments from China Dear Ms. Rasco: In your letter dated January 25, 2006, on behalf of Fair Van Corp., 205 Enterprise Drive, Bristol, CT 06010, you requested a classification ruling. You submitted three women’s garments. The outer surface of the three garments measures more than 9 stitches and less than 18 stitches per 2 centimeters in the direction that the stitches were formed. The components of the garments are linked and looped together. Style GR2451UB is a cardigan that is constructed from 70% cotton, 18% spandex, 12% lurex, knit fabric. The cardigan features a V-neckline, long sleeves with ribbed cuffs, a full front opening with 6 button closures, and a ribbed bottom. Style GR2123AUB is a cardigan that is constructed from 82% cotton, 18% spandex, knit fabric. The cardigan features a drawstring hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, and a ribbed bottom. An embroidered logo is on the left chest. Style GR2293UB is a cardigan that is constructed from 82% cotton, 18% spandex, knit fabric. The cardigan features a V-neckline, long sleeves with ribbed cuffs, a full front opening with 6 button closures, 2 front flap pockets with one-button closures in the waist area, 2 flap pockets with one-button closures in the chest area, 3 belt loops, a 1x1 rib knit belt and a ribbed bottom. The cardigan and the belt of style GR2293UB are consider as a composite good. The essential character is imparted by the cardigan. Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the three cardigans will be 6110.20.2077, 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 three cardigans fall 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