The tariff classification of a woman’s cardigan from Taiwan or China

NY M81396 April 11, 2006 CLA-2-61:RR:NC:TA:359 M81396 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Barry Malloy Colorado Trading & Clothing Company 1390 Lawrence Street, Suite 400 Denver, CO 60204 RE: The tariff classification of a woman’s cardigan from Taiwan or China Dear Mr. Malloy: In your letter dated March 22, 2006, you requested a classification ruling. Your sample and components are being returned as requested. The submitted sample, style number CC5869, is a woman’s cardigan that is constructed from 92% polyester, 8% spandex knit fabric. The outer surface of the garment measures more than 9 stitches but less than 18 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a hood, long self-start sleeves, a full front opening with a zipper closure, and a self-start bottom. The back panel, a component, has incomplete lines of demarcation. The garment is not knit to shape and does not meet the requirements of Statistical Note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the cardigan will be 6110.30.3059, HTSUS, which provides for sweaters…and similar articles, knitted: of man made fibers: other…other: women’s. 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/. The cardigan 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