The tariff classification of a woman’s cardigan from China

NY L86128 July 15, 2005 CLA-2-61:RR:NC:TA:359 L86128 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Maria E. Julia Newport News Holding Corporation 711 Third Avenue, 4th Floor New York, NY 10017 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Julia: This ruling is being issued to correct Customs Ruling Number L85435, dated July 7, 2005. The ruling letter included a typographical error in the last two digits of the tariff number, and in the corresponding textile category. A complete corrected ruling follows. In your letter dated June 3, 2005, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style F05-16-125, is a woman’s cardigan constructed from 90% polyester, 10% spandex velour knit fabric. The outer surface of the cardigan measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a hood, long sleeves with banded cuffs, a full front zippered opening, two front pockets, and a banded bottom that does not provided a tightening. The applicable subheading for style F05-16-125 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32% ad valorem. Style F05-16-125 falls within textile category designation 639. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division