The tariff classification of a girl’s cardigan from China

NY M81682 March 7, 2006 CLA-2-61: RR: NC: TA:358 M81682 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Donna Shira Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a girl’s cardigan from China Dear Ms. Shira: In your letter dated February 24, 2006, on behalf of your client Fishman & Tobin, you requested a tariff classification ruling. Our office is retaining your sample. The submitted sample, style A014003H, is a girl’s cardigan style garment. The outer surface of the garment is constructed of knit man-made fabric and measures 10 stitches per 2 centimeters counted in the direction the stitches were formed. The item features a full front zippered opening, long sleeves, rib knit cuffs, a rib knit waistband, a rib knit neckline and scoop entry patch pockets decorated with fabric bows on both sides of the garment opening directly above the waist. For ruling purposes it is assumed the item is sized for girls 7-16. In your letter you suggest classification in subheading 6110.30.3057, Harmonized Tariff Schedule of the United States (HTSUS), which provides for man-made fiber girls’ pullovers and similar articles, knitted or crocheted, women’s or girls’, knit to shape articles described in statistical note 6 to this chapter. The proposed tariff provision is not applicable because the front and back panel components are not finished with clear and continuous lines of demarcation. The panels require further cutting at the neckline and shoulder areas if they are to assume their final shape and contoured appearance. Also, the placket component is not knit to shape because it requires cutting to length to assume its final appearance. The applicable subheading for the girl’s cardigan, style L24419N will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers and similar articles, knitted or crocheted, of man-made fibers, other, women’s or girls’, other. The rate of duty will be 32 percent ad valorem. The sweater 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division