The tariff classification of a women’s garment from China.

N020893 December 21, 2007 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Wendy Wieland Martin Kellwood Company P.O. Box 14374 St. Louis, MO 63178 RE: The tariff classification of a women’s garment from China. Dear Mrs. Martin: In your letter dated December 12, 2007, you requested a classification ruling on a Koret Division of Kellwood Company garment. The provided sample is being returned as per your request. Style KF704179M is a women’s upper body garment constructed of a 61% cotton 39% nylon open work warp knit fabric (the front and back panels and the short sleeves) and a woven fabric (shirt collar, placket, and sleeve cuffs). The short sleeve garment extends from the shoulders to below the waist. The garment features a five button full front opening and a straight hemmed bottom. The essential character of the garment is given by the 61% cotton 39% nylon open work warp knit fabric, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other. 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 garment falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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