The tariff classification of a woman’s cardigan from China

NY M80447 March 8, 2006 CLA-2-61:RR:NC:TA:359 M80447 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Cherie R. Fuller 2055 Autumn Leaves Circle Green Bay, WI 54313 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Fuller: In your letter dated February 14, 2006, on behalf of Pressfield Company Limited, 2/F Workshop, Flat A & C, Lucky Factory Building, 63-65 Hung To Road, Kwun Tong, Kowloon, Hong Kong, you requested a classification ruling. Your sample is being returned as requested. We are retaining the components of the garment. The submitted sample, style number 12M53037, is a woman’s cardigan that is constructed from 60% rayon, 40% nylon, knit fabric. The fabric of the garment measures more than 9 stitches per 2 centimeters counted in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, the stitch count is more than 9 but equal to or less than 18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. The garment features a V-neckline, short sleeves with 2 non-functional buttons and rib knit cuffs, a full front opening with 9 button closures, and a rib knit bottom. The front panel is knit to shape with a self-start bottom, self finished sides, full fashion marks at the armholes and a clear line of demarcation down the center of the panel where it must be separated to form the two separate front panels of the garment. The back panel is knit to shape with a self-start bottom, full fashion marks at the armholes, and self finished sides. The sleeves are knit to shape with a self-start bottom, self finished sides and full fashion marks at the armholes. The placket fabric, a component, is not knit to shape. All the components are looped and linked to form the finished garment. The garment does not meet the knit to shape requirements of Statistical note 6, Chapter 61. 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 manmade fibers: other…other: women’s. 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