The tariff classification of a cardigan for ladies’ wear from China

NY M82742 May 9, 2006 CLA-2-61:RR:NC:TA:359 M82742 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Gerard F. Brady Queue Enterprises Inc. P.O. Box 972 J.F.K. Jamaica, NY 11430-0972 RE: The tariff classification of a cardigan for ladies’ wear from China Dear Mr. Brady: In your letter dated April 25, 2006, written on behalf of Desert Rose, you requested a classification ruling. Submitted style 2266, manufactured from finely knitted fabric of 67% rayon/33% nylon, is styled by short sleeves, by a full-front opening, by a narrow belt of textile that is threaded through holes around the waist, and is ornamented by appliqués. As you have requested, the submitted garment and its accompanying component parts are being returned. Because the back panel of the garment is not contoured and because there are not adequate lines of demarcation, the applicable subheading for this style will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted…, of man-made fibers, other, other, other, other, other, women’s…, other. The duty rate will be 32 percent 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/. This garment 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division