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

N037058 September 24, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010; 6110.20.2079 Mr. Federica Emiliani Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of women’s knit garments from India and China. Dear Mr. Emiliani: In your letter dated August 28, 2008, you requested a classification ruling. You submitted two samples that are being returned as requested. Style 00D3JY Art. 55448 is a woman’s jacket that is constructed from 100% cotton knit fabric. The jacket features a drawstring hood, long sleeves with close-fitting ribbed knit cuffs, a full front opening with a zipper closure, 2 front patch pockets at the waist that are finished with ribbed knit fabric, and a close-fitting ribbed knit bottom. Colorful print designs are on the sleeves. The country of origin is India. Style 00D3JP Art. 55449 is a woman’s cut and sewn cardigan that is constructed from 80% cotton, 20% polyester knit fabric that is brushed and printed on the underside. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a ribbed mock collar, wide short hemmed dolman sleeves that are turned back and secured by an epaulet at the shoulder, a full front opening with a zipper closure, 2 front inset slant pockets with snap closures in the waist area, and a ribbed knit bottom. The country of origin is China. The applicable subheading for the jacket will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The duty rate will be 15.9% ad valorem. The applicable subheading for the cardigan will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s sweaters…and similar articles, knitted: of cotton: women’s. 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 jacket falls within textile category 335. The cardigan falls in 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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