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

N036063 September 15, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6104.44.2010 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad St. Philadelphia, PA 19112 RE: The tariff classification of three women’s knit garments from China. Dear Ms. Fox: In your letter dated August 18, 2008, on behalf of Aritzia, Inc., you requested a classification ruling. You submitted three samples that are being returned as requested. Style SLY4-1120-38 is a woman’s cut and sewn cardigan with front and back panels that are constructed from 95% lyocell, 5% spandex lightweight translucent knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment extends below the waist and features the following; a deep V-neckline, long hemmed sleeves made of a finely knitted 2x2 ribbed fabric, a full front opening with 5 button closures, 2 front inset pockets below the waist, and a loose-fitting ribbed bottom. The neckline and placket are finished with rib knit fabric. Style SLY4-1123-38 is a woman’s cut and sewn cardigan that is constructed from 95% lyocell, 5% spandex lightweight translucent knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment extends below the waist and features the following; a hood, long sleeves with ribbed cuffs that can be turned up, a full front opening with a zipper closure, 2 front inset pockets below the waist, and a loose-fitting ribbed bottom. Style SLY4-1136-38 is a woman’s dress that is constructed from 95% lyocell, 5% spandex lightweight translucent knit fabric. The dress reaches to the mid-thigh and features the following; a gathered V-neckline, long hemmed sleeves, and a ribbed bottom. The applicable subheading for styles SLY4-1120-38 and SLY4-1123-38, the cardigans, will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of man made fibers: other…other: women’s. The duty rate will be 32% ad valorem. The applicable subheading for style SLY4-1136-38, the dress, will be 6104.44.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s dresses, knitted: of artificial fibers: other: women’s. The duty rate will be 14.9% 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/. Styles SLY4-1120-38 and SLY4-1123-3, the cardigans, fall within textile category 639. Style SLY4-1136-38, the dress, falls in category 636. 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