The tariff classification of a woman’s bolero jacket from China

NY M81908 April 20, 2006 CLA-2-61:RR:NC:TA:359 M81908 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Charles G. Hartill Capital Transportation Customs Clearance Services, Inc. 167-18 146th Street Jamaica, NY 14341 RE: The tariff classification of a woman’s bolero jacket from China Dear Mr. Hartill: This replaces Ruling Number M81020, dated March 21, 2006, that contained an error of fact. In the original submission, the sample, WRAPKD, was not identified as a girl’s size medium garment. It was treated as a woman’s garment, sized medium. It did not reach the waist, and was classified in heading 6104, Harmonized Tariff Schedule of the United States, (HTSUS), as a bolero jacket. In a girls’ size medium, the garment reaches the waist and can be treated as a cardigan in heading 6110, HTSUS. A complete corrected ruling follows. In your letter dated March 6, 2006, on behalf of Ballet Makers, Inc., you requested a classification ruling. Your sample is being returned as requested. Style WRAPKD is a girl’s cardigan, sized “medium” that is constructed from 100% acrylic knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The garment features long sleeves and a full front opening with a self-fabric tie-closure. The neckband fabric is reinforced in its attachment to the front and back panels with an overlock sewing stitch. The applicable subheading for the cardigan 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/. 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