The tariff classification of a cardigan for girls’ wear from China

NY M86665 October 4, 2006 CLA-2-61:RR:NC:TA:358 M86665 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Abigail Mugrage Abercrombie & Fitch P.O. Box 182168 Columbus, OH 43218 RE: The tariff classification of a cardigan for girls’ wear from China Dear Ms. Mugrage: In your letter dated September 12, 2006 you requested a classification ruling. Submitted style 2R0896, manufactured from finely knitted jersey of 55% cotton/30% rayon/15% angora, is characterized by long sleeves, a rib-knitted waistband, a hood, and a full-front, zippered opening. As you have requested, the sample garment and its accompanying component parts are being returned. Because of the woven fabric inside the hood and because the sleeve is not considered to be knit to shape, the applicable subheading for this style will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted…, of cotton, other, other, other, …girls’, other. The duty rate will be 16.5 per cent 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/. This garment falls within textile 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division