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

N017538 October 17, 2007 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6102.20.0010 Mr. Andre Ryu Wicked Fashion, Inc. 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of two women’s knit garments from China. Dear Mr. Ryu: In your letter dated September 19, 2007, you requested a classification ruling. Your samples are being returned as requested. The submitted sample, style 8123-1521, is a woman’s cardigan that is constructed from 80% cotton, 20% polyester knit 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 drawstring hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, two front patch pockets at the waist, and a loose fitting bottom. Vertical contrasting fabric strips extend from the shoulders to the sleeve cuffs. The hood and the pockets are finished with ribbed fabric. The submitted sample, style 8163-1502K, is a woman’s jacket that is constructed from 80% cotton, 20% polyester, knit fabric. The garment features a drawstring hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, 2 front vertical inset pockets at the waist, and a tight-fitting ribbed bottom. Vertical contrasting fabric strips extend from the shoulders to the sleeve cuffs. The applicable subheading for style 8123-1521, the cardigan, 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: women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for style 8163-1502K, the jacket, will be 6102.20.0010, which provides for women’s overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: of cotton. The duty rate will be 15.9% 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 8123-1521 falls within textile category 339. Style 8163-1502K falls in category 335. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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