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

N031972 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 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 three samples that are being returned as requested. Style 849225 is a woman’s cardigan constructed of 100% wool brushed knit fabric. The outer surface of the garment body fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a turned down collar, long hemmed loose fitting raglan sleeves, a full front opening with a 6 button closure, slant inset pockets at the waist, and a loose fitting hemmed bottom. The collar and buttons are trimmed with a zebra printed fabric. The garment extends to below the waist. Style 849274Dl is a woman’s swing jacket that extends to the upper thigh 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 high neck cowl collar with a button closure, self-fabric bell sleeves, a full front opening with a hidden placket and 5 button closures, 2 front patch pockets below the waist, and a hemmed bottom. Style 849237S is a woman’s wrap jacket constructed from 100% wool brushed knit fabric with a lined rabbit fur collar that is attached to the wool collar with 11 buttons. The jacket is worn over other garments for warmth and protection from the weather. The jacket features a shawl collar, a full front opening, a self-fabric wrap belt at the waist, two self-fabric belt loops at either side, long sleeves with ribbed knit trim, and a straight garment bottom that is finished with ribbed knit trim. The garment extends to the hip area. The Style 849237S wrap jacket and the rabbit fur collar are considered as composite good. The essential character is given by the jacket; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for style 849225 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 styles 849274Dl and 849237S 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 849225 falls within textile category 438 and Styles 849274Dl and 849237S 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