The tariff classification of a woman’s cardigan from China

NY M80835 February 23, 2006 CLA-2-61:RR:NC:N3:359 M80835 CATEGORY: Classification TARIFF NO.: 6110.30.3057 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 February 6, 2006, you requested a classification ruling. You submitted a sample of a woman’s v neck sleeveless pullover identified as style FFMA1Y. The garment is made of 71% rayon and 21% polyester knit fabric that 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 fewer 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 neck with a rib knit placket that is twisted at the point of the v to form a decorative effect. This knot is decorated with sequins sewn to the placket. The front and back panels feature self start bottoms, self finished sides and fully contoured armholes. The armholes are finished with capping fabric. All the seams are looped and linked together. Your sample will be returned as you have requested. The applicable subheading for style FFMA1Y will be 6110.30.3057, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, cardigans…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Knit to shape articles described in statistical note 6 to this chapter. 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/. Style FFMA1Y 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division