The tariff classification of men’s knit cardigans from China.

N009005 April 26, 2007 CLA-2-61: RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069; 6110.30.3053 Mr. Harry Katsaros Nik & Associates 800 S. Hindry Avenue, Unit A Inglewood, CA 90301 RE: The tariff classification of men’s knit cardigans from China. Dear Mr. Katsaros: In your letter dated March 23, 2007, you requested a tariff classification ruling on behalf of Michael Gerald Ltd. As requested, your sample will be returned. Style KYP7-690 is a men’s cardigan cut and sewn from 68% polyester, 32% cotton, doubleknit fabric that measures 18 stitches per 2 centimeters counted in the horizontal direction. Style KYP7-690 features a self-fabric hood; a full front opening with a zippered closure; long sleeves with self-fabric cuffs; and a self-fabric bottom band. You state that this garment will also be imported in the same doubleknit fabric in a 53% cotton, 47% polyester blend as Style KYP7-990. The applicable subheading for Style KYP7-690 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty is 32% ad valorem. The applicable subheading for Style KYP7-990 will be 6110.20.2069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The rate of duty is 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/. Style KYP7-690 falls within textile category designation 638. Style KYP7-990 falls within textile category designation 338. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division