The tariff classification of a woman’s cardigan from China and vest from Macau

NY M84300 June 28, 2006 CLA-2-61:RR:NC:TA:359 M84300 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6110.30.3035 Ms. Melissa Fox Barthco Trade Consultants 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s cardigan from China and vest from Macau Dear Ms. Fox: In your letter dated June 7, 2006, on behalf of Jones Apparel Group, you requested a tariff classification ruling. Your samples are being returned as requested. The submitted sample, style number E34530076, is a woman’s cut & sewn knit cardigan that is constructed from 65% rayon, 35% nylon lace knit fabric. The cardigan features long sleeves and a full front opening with no means of closure. The neckline, sleeves, placket and bottom have scallop edges. The submitted sample, style CLAG37017, is a woman’s sleeveless vest that is constructed from two fabrics that are bonded together. The outer fabric is constructed from 100% polyester woven fabric and is bonded to an inner fabric that is constructed from100% polyester knit pile fabric. The vest features a stand-up collar, oversized armholes, a full front opening with a one-button closure, and a hemmed bottom. Faux fur trim finishes the collar, placket and the bottom. The applicable subheading for the cardigan 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: women’s. The rate of duty will be 32% ad valorem. The applicable subheading for the vest will be 6110.30.3035, which provides for vests, knitted: of man made fibers: other: vests, other than sweater vests: women’s. The duty rate will be 32% ad valorem. The cardigan falls within textile category designation 639. The vests falls in category 659. 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