The tariff classification of a woman’s cardigan from Egypt.

N032163 July 14, 2008 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Mike Rizner Holloway Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s cardigan from Egypt. Dear Mr. Rizner: In your letter dated June 6, 2008 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 9370, is a woman’s cardigan that is constructed from 100% polyester finely knit fabric that is napped on the inner surface. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment extends to below the waist. The cardigan features a stand-up collar, a full front zippered opening, long hemmed sleeves, contrast color inserts at the upper portion of the front and back panels, two inset pockets with zipper closures at the lower front panels, and a hemmed garment bottom. You state in your letter that the garment will be imported in sizes XS - 2XL. Style 9370 was identified as a jacket. However, based on the loose fitting garment bottom and cuffs the garment is properly classified as a cardigan under 6110.30.3059, HTSUS. The applicable subheading for the cardigan 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 cardigan falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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