The tariff classification of a woman’s cardigan from Taiwan

NY M84835 July 24, 2006 CLA-2-61:RR:NC:TA:359 M84835 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Faye Marlowe & Co., Inc. P.O. Box 90459 Los Angeles, CA 90009 RE: The tariff classification of a woman’s cardigan from Taiwan Dear Ms. Marlowe: In your letter dated June 28, 2006, on behalf of Sweater.Com, Inc., 1526C Cloverfield Blvd., Santa Monica, CA 90404, you requested a classification ruling. Your sample is being returned. The submitted sample, style number 20620, is a woman’s cardigan that is constructed from sections of leather and sections of 80% rayon, 20% nylon, openwork knit with inwrought designs (the front panels), and 66% rayon, 34% nylon 2x2 rib knit fabric (the back panel and the sleeves). The outer surface of the ribbed fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features V-neckline, long sleeves, and a full front opening with 4 hook and button closures and a leather trim bottom. The neckline, front panels and placket are trimmed with 100% cotton scallop fabric. The essential character is given by the rib knit fabric, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3 noted. 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 duty rate will be 32% 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/. The cardigan 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