The tariff classification of a woman’s cardigan from Macau

NY M82503 April 24, 2006 CLA-2-61:RR:NC:TA:359 M82503 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Place 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a woman’s cardigan from Macau Dear Mr. Stack: In your letter dated April 13, 2006, you requested a classification ruling on behalf of Item Eyes, Inc. As requested, your sample is being returned to you. Your sample, style M0170, is a woman’s cardigan constructed from two fabrics. The entire back panel, the sleeves, and the sides of the two front panels are constructed from 100% acrylic knit fabric. The outer surface the knit fabric measures more than nine stitches measured in the direction in which the stitches were formed. The center section of each front panel is constructed from 100% cotton woven fabric. The garment features a square neckline, long sleeves, and a full front opening with seven button closures. The two center woven portions are sewn to the knit portions and create the appearance of a blouse under a cardigan. The essential character of style M0170 is given by the knit fabric, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for style M0170 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s: other. The duty rate will be 32% ad valorem. Tariff number 6110.30.3059 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