The tariff classification of a woman’s knit cardigan from China

NY M80783 February 21, 2006 CLA-2-61:RR:NC:N3:359 M80783 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Dawn Stattman Christopher & Banks Company 2400 Xenium Lane North Plymouth, MN 55441 RE: The tariff classification of a woman’s knit cardigan from China Dear Ms. Stattman: In your letter dated January 30, 2006, you requested a classification ruling. You submitted a sample of style 1601, a woman’s knit pullover made of 60% cotton and 40% acrylic fiber. The outer surface of the fabric measures more than 9 but equal to or less than 18 stitches per 2 centimeters in the direction in which the stitches were formed. The garment features a simulated cardigan/pullover set with three panels for the front. An interior panel serves to simulate a pullover while two subsequent panels on top simulate a cardigan. The cardigan panels form a non-functional v neck shaped opening with six buttons and corresponding buttonholes; the pullover portion forms a rounded neckline. The short sleeved garment features embroidery on the upper left and lower right front panels and interior shoulder pads. There is scalloped edging looped and linked around the sleeve openings, the bottom of the garment, the neckline, and the front placket. The knit to shape front, back and sleeve components all feature self start bottoms and self finished sides. Full fashion marks are evident around the armhole of the garment. All of the components of the garment are looped and linked together. Your sample will be returned as you have requested. The applicable subheading for style 1601 will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: 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/. Style 1601 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division