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

NY M81186 March 15, 2006 CLA-2-61:RR:NC:N3:359 M81186 CATEGORY: Classification TARIFF NO.: 6101.20.0010; 6110.30.3059 Mr. William Chung Sino Qualitex Inc. 450 Seventh Ave., 10th floor New York, NY 10123 RE: The tariff classification of a men’s knit jacket and women’s knit cardigans from China. Dear Mr. Chung: In your letter dated March 13, 2006, you requested a classification ruling. You submitted three samples of garments identified as styles 5829, 5235-5091 and 5325-5109. Style 5829 is a men’s knit suede fleece jacket made of 60% cotton and 40% polyester fabric. The garment features a full front zippered opening, a mock turtleneck collar, side seam pockets, ribbed cuffs and a close fitting ribbed waistband. Styles 5325-5091 and 5325-5109 differ only in the front panel embroidery on each cardigan and in the color of each style submitted. Both women’s cardigans are made of 90% polyester and 10% acrylic fabric. The garments feature full front zippered openings, zipped through collars, long sleeves with slight banding at the sleeve ends, front slant pockets and hemmed bottoms. The garments are sewn, and are not considered knit to shape. 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…windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of cotton: Men’s. The duty rate will be 15.9% ad valorem. The applicable subheading for styles 5325-5091 and 5325-5109, will be 6110.30.3059, HTSUS, which provides for sweaters, pullovers…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. 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 5829 falls within textile category designation 334. Styles 5325-5091 and 5325-5019 fall 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