The tariff classification of three women’s knit garments from Macau and China.

N003610 December 15, 2006 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Maya Kessler Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of three women’s knit garments from Macau and China. Dear Ms. Kessler: In your letter dated November 15, 2006, you requested a classification ruling. Your samples are being returned as requested. You submitted three samples of women’s upper body garments that are constructed from 100% cotton knit fabric. The outer surface of the fabric of the garments measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. Style 009-5784(regular)/009-5785(petite)/009-5786(tall)/009-5787(plus) is a sleeveless cardigan that features a hood, a full front opening with a zipper closure, woven kangaroo style pocket in the front at the waist, and a hemmed bottom. The hood, the armholes, and the placket are finished with woven capping. Style 009-6269(regular)/009-6270(petite)/009-6271(tall) is a cut and sewn cardigan that features a hood, long hemmed sleeves, a full front opening with a zipper closure, slant patch pockets in the front at the waist, a woven patch pocket on the upper left sleeve, woven overlays on the shoulders, and a hemmed bottom. The placket and the pockets are finished with woven fabric. Style 009-5808(regular)/009-5809(petite)/009-5810(tall) is a cut and sewn cardigan that features a drawstring hood, long sleeves with loose fitting ribbed cuffs, a full front opening with a zipper closure, a front kangaroo pocket at the waist, an embroidered flower on the left chest and a loose fitting ribbed bottom. The applicable subheading for the three cardigans 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 three cardigans fall 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division