The tariff classification of three women’s cardigans from various countries.

N028360 June 6, 2008 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Andy Wood Family Dollar Services, Inc. 10401 Monroe Road Mathews, NC 28105 RE: The tariff classification of three women’s cardigans from various countries. Dear Mr. Wood: In your letter dated May 9, 2008 you requested a classification ruling. As requested, your samples are being returned to you. Style JM-4038, is a woman’s cardigan that is constructed from 100% polyester finely knit fabric that is napped on both the inside and outside surfaces. A printed fabric is found at the outer edges of the front panels and hood, and on the sleeve endings. The outer surface of the garment fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends to below the waist. The cardigan features a hood, a full front zippered opening, long sleeves, two side pockets, and a loose fitting hemmed garment bottom. You asserted classification as a jacket, however, the loose fitting hemmed bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as a cardigan under 6110.30.3059, HTSUS. Style VN-170S, is a woman’s cardigan that is constructed from 100% polyester finely knit fabric that is napped on both the inside and outside surfaces. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends to below the waist. The cardigan features a self-fabric collar, a full front zippered opening, long loose fitting hemmed sleeves, two lined vertical pockets at the lower front panels, and a loose fitting hemmed garment bottom. You asserted classification as a jacket, however the hemmed sleeves and hemmed bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as a cardigan under 6110.30.3059, HTSUS. Style F09-160J, is a woman’s cardigan that is constructed from 100% polyester velour knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends to below the waist. The cardigan features a hood, a full front zippered opening, long hemmed sleeves, two kangaroo pockets at the waist, and a loose fitting self-fabric banded bottom. You asserted classification as a jacket, however the hemmed sleeves and loose fitting garment bottom would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as a cardigan under 6110.30.3059, HTSUS. The applicable subheading for all three styles will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: women’s or girls’: other. The duty rate will be 32%. 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 cardigans fall within textile category 639. 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