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

N031967 July 17, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.11.0080; 6102.10.0000 Ms. Kathleen Root Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of two women’s knit garments from China. Dear Ms. Root: In your letter dated June 24, 2008, on behalf of Revue LLC, 512 7th Avenue, New York, NY 10018, you requested a classification ruling. You submitted two samples that are being returned as requested. Style 841206 is a woman’s cardigan that is constructed from 100% wool brushed 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 mock collar, long sleeves, a full front opening with no means of closure, 2 front patch pockets in the waist area, and a straight bottom. The garment extends to the upper thigh area. Style 849231S is a woman’s double-breasted coat that extends to the knee area and is constructed from 100% wool brushed knit fabric. The coat is worn over other garments for warmth and protection from the weather. The coat features a large pointed turn down collar, long hemmed sleeves, a full front opening with 6 button closures and 3 non-functional buttons, 3 belt loops, a self-fabric tie belt at the waist, 2 front flap pockets below the waist, and a hemmed bottom. The applicable subheading for style 841206 will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of wool or fine animal hair: of wool: other: women’s. The duty rate will be 16% ad valorem. The applicable HTSUS subheading for style 849231S will be 6102.10.0000, which provides for women’s overcoats and carcoats, knitted, other than those of heading 6104: of wool or fine animal hair. The duty rate will be 55.9 cents/kg + 16.4% 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 841206 falls within textile category 438. Style 84923S falls in category 435. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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