The tariff classification of women’s knit garments from China

N031973 July 15, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6102.10.0000 Kathleen Root Barthco Trade Consultants 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of women’s knit garments from China Dear Ms. Root: In your letter dated June 24, 2008 you requested a tariff classification ruling on behalf of Revue LLC. We are returning your samples as per your request. Style 849213Dl is a women’s cape constructed from 100% brushed wool knit fabric. The garment extends below the waist and is normally worn over other garments for warmth and protection from the weather. The garment features a pointed collar, a full front opening with 2 buckle closures, and 2 front flap patch pockets below the waist area. The sides extending from the shoulder area to the garment bottom are open with the exception of a snap closure (in the elbow area) that may simulate a sleeve. The sides may be worn opened or buttoned. The collar, the panel edges, and pockets are trimmed with patent leather. Style 849283Dl is a women’s cape constructed from a 100% wool knit two-layered fabric. The garment extends below the waist and is normally worn over other garments for warmth and protection from the weather. The garment features a v-shaped neckline, a full front opening with a one button closure. The sides extending from the shoulder area to the below the elbows are open with the exception of a button closure (in the elbow area) that may simulate a sleeve. The sides may be worn opened or buttoned. The applicable subheading for both styles will be 6102.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s capes…and similar articles, 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. Styles 849213DI and 849283DI fall within textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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/. 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