The tariff classification of a woman’s cardigan from China

NY M80797 February 17, 2006 CLA-2-61:RR:NC:N3:359 M80797 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Ms. Donna Arloro McNaughton Apparel Group, Inc. 498 Seventh Ave., 9th floor New York, NY 10018 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Arloro: In your letter dated January 31, 2006, you requested a classification ruling. You submitted a sample of a woman’s v neck cardigan made of 100% cotton fiber. The garment is identified as style D30285. The surface of the garment measures more than 9 but equal to or less than 19 stitches per 2 centimeters in the direction in which the stitches were formed. The rib knit garment features a full front opening fastened with six buttons and long sleeves. The garment sleeves and body panels have self start bottoms, and self finished sides. All the seams are looped and linked together. Your sample will be returned as you have requested. The component pieces are being retained by this office. The applicable subheading for style D30285 will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, cardigans…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 D30285 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