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

N022429 February 13, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010; 6110.20.2079 Mr. Andre Ryu Wicked Fashion, Inc. 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of four women’s knit garments from China. Dear Mr. Ryu: In your letter dated January 23, 2008, you requested a classification ruling. You submitted four samples that are being returned as requested. Style 8323-1541, is a woman’s jacket that is constructed from 60% cotton, 40% polyester knit fabric. The jacket features a drawstring hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, kangaroo style pockets on the front in the waist area, and a tight-fitting ribbed bottom. A decorative design with decorative stones is on the left panel and left sleeve. Style 8323-1536 is a woman’s cardigan that is constructed from 80% cotton, 20% polyester knit fabric with a metallic-like design. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cardigan features a drawstring hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, and a loose-fitting ribbed bottom. A solid color decorative design is on the left chest. Style 8323-1563 is a woman’s jacket that is constructed from 65% cotton, 35% polyester knit fabric. The jacket features a hood that is lined with woven fabric, long sleeves with ribbed cuffs, a full front opening with a zipper closure, kangaroo-style pockets on the front in the waist area, and a tight-fitting ribbed bottom. Ribbed knit fabric inserts are on the upper front panels and the upper back. Style 8323-1580 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 cardigan features a drawstring hood, short baby doll sleeves, a full front opening with a zipper closure, and a ribbed bottom. The sleeves are finished with ribbed fabric. The applicable subheading for styles 8323-1541 and 8323-1563, the jackets, will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats…windbreakers and similar articles, knitted, other than those of 6104: of cotton: women. The duty rate will be 15.9% ad valorem. The applicable subheading for styles 8323-1536 and 8323-1580, the cardigans, will be 6110.20.2079, HTSUS, which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. 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/. Styles 8323-1541 and 8323-1563 fall within textile category 335. Styles 8323-1536 and 8323-1580 fall in 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. 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