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

N035219 August 27, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Bill Gabelman Vandegrift Forwarding Co. Inc. 230-19 International Airport Center, Suite 250 Jamaica, NY 11413 RE: The tariff classification of a woman’s cardigan from China. Dear Mr. Gabelman: In your letter dated August 6, 2008, you requested a classification ruling on behalf of Ellen Tracy. The submitted sample is being returned as per your request. Style TEMU9951 is a woman’s cardigan that is constructed from 62% cotton 38% nylon open work warp knit fabric with an inwrought design (the two front panels); 100% silk woven fabric (inner lining of front panels); and 81% viscose 13% nylon 6% cashmere jersey (back panel, sleeves and placket). The cut and sewn garment features a rounded front neckline, a full front opening with 7 button closures, and long sleeves with tubular bottoms. The neckline and the bottoms of the front panels are trimmed with knitted fabric. The essential character is given by the front panels, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the cardigan will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other. The duty rate will be 16.5% 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 cardigan falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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