The tariff classification of a cardigan from Vietnam.

N025356 April 17, 2008 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Andre Ryu Wicked Fashion Inc. 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of a cardigan from Vietnam. Dear Mr. Ryu: In your letter dated March 25, 2008 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 8323-1558, is a junior women’s “South Pole” brand cut and sewn cardigan that is constructed from two fabrics. A 80% cotton and 20% polyester velour knitted fabric comprises the upper front and back panels, the drawstring hood, and long sleeves. The lower portion of the front and back panels are constructed of one continuous panel of a 100% cotton 2x2 ribbed knit fabric that is sewn horizontally across the entire garment. Both fabrics have a stitch count of more than nine stitches per two centimeters counted in the horizontal direction. The garment extends to below the waist. The cardigan features rib knit cuffs, a full front zippered opening, and a South Pole embroidery appliqué on the upper front panel. The applicable subheading for 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. 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 cardigan 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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