The tariff classification of a woman’s cardigan from China, Hong Kong and Macau

NY M84942 July 21, 2006 CLA-2-61:RR:NC:N3:359 M84942 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Daniela Caliari Mothers Works, Inc. 456 North Fifth Street Philadelphia, PA 19123 RE: The tariff classification of a woman’s cardigan from China, Hong Kong and Macau Dear Ms. Caliari: In your letter dated July 12, 2006, you requested a classification ruling. The submitted sample will be returned to you as requested. Style 11305 is a woman’s cut and sewn cardigan constructed from 95% cotton and 5% spandex knit fabric. The garment features long sleeves, a hood and an unsecured full front opening. The garment reaches the waist in the back with extended front panels that reach the knee. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches are formed. In your letter you stated that the garment was not knit on a flat bed-knitting machine The applicable subheading for the cardigan will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: of cotton: other: other: women’s or girls’: other. The duty rate will be 16.5 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/. Style 11305 falls within textile category designation 339. 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division