The tariff classification of a woman’s knit garment from China

N013390 July 17, 2007 CLA-2-:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.62.2006; 6110.20.2079 Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s knit garment from China Dear Ms. Purcell: In your letter dated June 21, 2007, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style A18879 consists of a woman’s cut and sewn cardigan and pull-on pants made of 95% cotton 5% spandex knit fabric whose outer surface measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. The cardigan features a rib knit stand up collar, long sleeves with loose fitting rib cuffs, a full front opening with 8 snap button closures, 2 front slant pockets below the waist, a rib knit loose fitting bottom and two overlaid woven strips sewn on each sleeve. The pants feature a self-fabric covered elasticized waistband, hemmed leg openings and two overlaid woven strips sewn on each leg. The applicable subheading for the cardigan of style A18879 will be 6110.20.2079, 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: Women’s or girls’: other. The rate of duty will be 16.5%. The applicable subheading for the pants of style A18879 will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers and women’s: containing 5 percent or more by weight of elastometric yarn or rubber thread. The rate of duty will be 14.9%. The cardigan falls within textile category 339 and the pants fall within textile category 348. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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 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