The tariff classification of a woman’s cardigan from China

NY M82024 April 18, 2006 CLA-2-61:RR:NC:TA:359 M82024 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Kevin W. Leonard Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022 RE: The tariff classification of a woman’s cardigan from China Dear Mr. Leonard: In your letter dated March 31, 2006, you requested a classification ruling on behalf of Warnaco Inc., New York, NY. As requested, your sample is being returned to you. Your sample, style WF26P06, is a woman’s cardigan constructed from 100% cotton 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 hood, long sleeves, a full front zippered opening, two pockets, and a loosing fitting banded bottom. The component pieces are sewn together. The applicable subheading for style WF26P06 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s: other. The duty rate will be 16.5% ad valorem. Tariff number 6110.20.2079 falls within textile category designation 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