The tariff classification of a woman’s garment from China.

N034888 August 27, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.90.9090 Maristella Iacobello Phillips – Van Heusen Corporation 200 Madison Avenue New York, NY 10018 RE: The tariff classification of a woman’s garment from China. Dear Ms. Iacobello: In your letter dated July 29, 2008, you requested a classification ruling. The provided sample is being returned as per your request. Style OW3254 is a woman’s cardigan made of a turned fabric constructed 55% silk 45% cotton novelty knitted fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cardigan features a full front opening without closure, elbow length wide dolman sleeves trimmed with a jersey-like novelty knit narrow fabric, a 2 x 2 rib knit neckband that extends down the edges of the front panels, and a pieced 2 x 2 rib knit bottom band. The size 8 garment sample reaches to below the waist of our size 10 mannequin. You asserted classification as a suit-type jacket under 6104, HTSUS. However, based on fabric construction and styling features style OW3254 is properly classified as a sweater-like cardigan under 6110, HTSUS. The applicable subheading for the garment will be 6110.90.9090, Harmonized Tariff Schedule of the Untied States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: other: other: other: women’s or girls’. The duty rate will be 6% 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/. The garment falls within textile category 838. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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