The tariff classification of a woman’s cardigan from the Philippines

NY M81213 April 4, 2006 CLA-2-61:RR:NC:TA:359 M81213 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Joseph Drogalis Prestige Global 1350 Broadway, Suite 1505 New York, NY 10018 RE: The tariff classification of a woman’s cardigan from the Philippines Dear Mr. Drogalis: In your letter dated March 13, 2006, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style F0601, is a woman’s cardigan constructed from 100% 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, long sleeves hemmed using machine stitches, a full front zippered opening, decorative embroidered snowflakes, decorative beading, and a bottom that is hemmed using machine stitches. The applicable subheading for style F0601 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: Other. The duty rate will be 32% ad valorem. Tariff number 6110.30.3059 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 R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division