The tariff classification of three women’s cardigans from China

NY M81663 March 15, 2006 CLA-2-61:RR:NC:TA:359 M81663 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Jada Evans May Merchandising Company May Department Stores International Inc. 615 Olive Street St. Louis, Missouri 63101 RE: The tariff classification of three women’s cardigans from China Dear Ms. Evans: In your letter dated January 25, 2006, you requested a classification ruling. Your samples are being returned as requested. You submitted three samples of women’s cardigans. The outer surface of style 99601 measures more than 9 stitches per 2 centimeters in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS), the stitch count of this garment is more than 9 but equal to or less than 18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. Style 99601 is constructed from 60% cotton, 40% rayon knit fabric. The garment features a V-neckline, ¾ inch long sleeves, and a full front opening with a hook and eye closure. The neckline, sleeve cuffs, placket, and the bottom are finished with openwork crocheted fabric. The crocheted fabric is not knit to shape. The garment does not meet the requirements of Statistical Note 6, Chapter 61, HTSUS. Your request does not provide enough information for us to give a classification ruling on styles 93183 and 95617. We are returning the samples. Please submit all component pieces of the two garments that are of the same yarn size, stitch count, color, and dimensions as the finished garments. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include the finished samples and all other information that we have returned to you. The applicable subheading for style 99601 will be 6110.20.2079, HTSUS, which provides for sweaters… and similar articles, knitted: of cotton: other…other: women’s. 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 99601 falls in category 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 R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division