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

N043429 November 13, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6110.20. 2079; 6104.62.2011 Ms. Zoey Yang 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. Yang: In your letter dated October 30, 2008 you requested a classification ruling. You state in your ruling request that the submitted sample is a modified version of style PP 1076052. The previous version of style PP 1076052 was the subject of New York Ruling N037930. The submitted sample, style PP 1076052, consists of two garments, a cardigan and pants, constructed from 80 percent cotton and 20 percent 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. With regard to the cardigan, you asserted classification as a jacket under 6102. However, the loose fitting garment bottom and sleeves would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as a cardigan under 6110.20.2079, HTSUS. Your samples are being returned as requested. 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. The applicable subheading for the pants will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of cotton: Other: Trousers: Women’s: Other. 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/. The cardigan of style PP1076052 falls within textile category designation 339; the pants of style PP1076052 fall within textile category designation 348. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division