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

NY M83511 June 1, 2006 CLA-2-61:RR:NC:TA:359 M83511 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Jennifer Ruiz Desert Rose Group 250 W. 39 Street New York, NY 10018 RE: The tariff classification of a cardigan and a pullover for ladies’ wear from China Dear Ms. Ruiz: In your letter dated May 15, 2006 you requested a classification ruling. Submitted style 9889 is comprised of two pieces, each of which is manufactured from sheer, knitted fabric of 65% polyester/25% nylon/10% spandex. One of the pieces is a lined, sleeveless pullover. To be worn over this pullover is the other of the pieces, a long-sleeved, unfastened, cardigan-styled garment. As you have requested, the sample style and its accompanying component parts are being returned. Because the components of the two garments are cut and sewn, the applicable subheading for both of the garments of the style will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted, 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/. Both of the garments fall 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