The tariff classification of women’s cardigans and a men’s jacket from China

NY M80452 March 16, 2006 CLA-2-61:RR:NC:TA:359 M80452 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.30.3059; 6101.20.0010 Mr. William Chung Sino Qualitex Inc. 450 Seventh Avenue, 10th Floor New York, NY 10123 RE: The tariff classification of women’s cardigans and a men’s jacket from China Dear Mr. Chung: In your letter dated January 31, 2006, you requested a classification ruling. As requested, your samples are being returned to you. Style 5325 is a woman’s cardigan constructed from 90% polyester, 10% acrylic knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a mock collar, long hemmed sleeves, two patch pockets, a zippered front opening, and decorative embroidery on the front panel and sleeves. The components of the garment are sewn together. Style 5829 is a men’s jacket constructed from 60% cotton, 40% polyester, finely knit fabric that is napped on the inside surface. The jacket features a self-fabric stand-up collar, a full front opening with a zippered closure, long sleeves with rib knit cuffs, side seam pockets below the waist, and a rib knit bottom. Style 5867 is a woman’s pullover constructed from 60% cotton, 40% polyester knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a mock collar, a partial zippered opening at the neck, long hemmed sleeves, a hemmed bottom, and kangaroo pockets. The components of the garment are sewn together. Style 5869 is a woman’s cardigan constructed from 60% cotton, 40% polyester knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a mock collar, a full front zippered opening, long sleeves, and one zippered pocket. The components of the garment are sewn together. Style 5877 is a woman’s cardigan constructed from 60% cotton, 40% polyester knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a mock collar, a full front opening with six button closures, long sleeves with rib knit cuffs, two pockets, and a rib knit bottom that does not provide a tightening at the waist. The components of the garment are sewn together. The applicable subheading for style 5325 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s or girls’: other. The duty rate will be 32% ad valorem. The applicable subheading for style 5829 will be 6101.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of cotton, men’s. The rate of duty is 15.9% ad valorem. The applicable subheading for styles 5867, 5869 and 5877 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) 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. Style 5325 falls within textile category designation 639. Style 5829 falls within textile category designation 334. Styles 5867, 5869 and 5877 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