The tariff classification of two women’s garments from China

NY M86644 September 29, 2006 CLA-2-61:RR:NC:TA:359 M86644 CATEGORY: Classification TARIFF NO.: 6104.42.0010; 6110.20.2079 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of two women’s garments from China Dear Ms. Malina: In your letter dated September 12, 2006, you requested a classification ruling. Your samples are being returned as requested. The submitted sample, style number 198068, is a woman’s dress that is constructed from 100% cotton terry knit fabric. The dress extends to the knee area and features a V-neckline, ¾ length hemmed sleeves, side slits, and a hemmed bottom. The submitted sample, style 199916, is a woman’s cut and sewn cardigan that is constructed from 100% cotton terry knit fabric with a knit lining. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cardigan features a round neckline, long hemmed sleeves, a full front opening with a hook and eye closure, 2 front patch pockets at the waist, and a hemmed bottom. The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s dresses, knitted: of cotton: women’s. The duty rate will be 11.5% ad valorem. The applicable subheading for the cardigan will be 6110.20.2079, HTSUS, which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The duty rate will be 16.5% 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 dress falls within textile category 336. The cardigan falls in category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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