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

N037930 September 22, 2008 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6104.63.2011 Ms. Irina Parker Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of two women’s knit garments from China. Dear Ms. Parker: In your letter dated August 28, 2008 you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style PP 1076052, consists of two garments, a cardigan and pants, constructed from 100% polyester knitted fabric that has been brushed on the inner surface. The outer surface of the cardigan measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a full front opening with a zipper closure, a hood with a drawstring, long sleeves with loose fitting rib knit cuffs, two front pockets at the waist, and a loose fitting rib knit bottom. The garment extends to the waist. The pull-on pants have an elasticized rib knit waistband with a drawstring and long hemmed leg openings. The applicable subheading for the cardigan of style PP1076052 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: other: women’s or girls’: other. The duty rate will be 32 percent ad valorem. The applicable subheading for the pants of style PP1076052 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: trousers and breeches: women’s: other. The duty rate will be 28.2 percent 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 of style PP1076052 falls within textile category designation 639; the pants of style PP1076052 fall within textile category designation 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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