The tariff classification of two women’s knit garments from China.

N010054 May 14, 2007 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.31.0000; 6110.11.0080 Ms. Ruth Hayd Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of two women’s knit garments from China. Dear Ms. Hayd: In your letter dated April 18, 2007, you requested a classification ruling. Your samples are being returned as requested. The submitted sample, style NN8249, is a woman’s tailored suit-type jacket that is constructed from 100% wool brushed knit fabric. The garment has more than 3 panels, two of which are in the front, sewn together lengthwise. The garment features a notched-lapel collar, long hemmed sleeves, a full front opening with 3 button closures, princess seams, belt loops, and a hemmed bottom. The garment also features a tab-like belt that buttons in the mid front at the waist. You suggest classification as a cardigan in heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). However, the garment is specifically provided for in heading 6104, HTSUS. The submitted sample, style NN8609, is a woman’s cardigan that is constructed from 100% wool brushed fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a notched-lapel collar, long tubular hemmed sleeves, a full front opening with a 2 button closure, and a peplum bottom panel at the front and back. The applicable subheading for the suit-type jacket will be 6104.31.0000, HTSUS, which provides for women’s suit-type jackets, knitted: of wool or fine animal hair. The duty rate will be 54.5 cents/kg + 16% ad valorem. The applicable HTSUS subheading for the cardigan will be 6110.11.0080, which provides for sweaters…and similar articles, knitted: of wool or fine animal hair: of wool: other: women’s. The duty rate will be 16% 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 suit-type jacket falls within textile category 435. The cardigan falls in category 438. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division