The tariff classification of two women’s cardigans from Macau and China

NY L86428 August 11, 2005 CLA-2-61:RR:NC:TA:359 L86428 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Gayle E. Williams Sears, Roebuck and Co. Dept 733IMP – D5 – 257BB 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of two women’s cardigans from Macau and China Dear Ms. Williams: In your letter dated July 21, 2005, you requested a tariff classification ruling. Your samples are being returned as requested. You submitted two samples of women’s cardigans that are constructed from 95% cotton, 5% spandex, knit fabric. The outer surface of the cardigans measures more than 9 stitches per 2 centimeters in the horizontal direction. Style number 3004P features a drawstring hood, long sleeves with self-fabric loose fitting cuffs, a full front opening with a zipper closure, a horizontal chest zipper simulating a zipper pocket on the left chest, two front flap pockets with snap closures in the waist area, and a self-fabric loose fitting bottom. The hood, the placket, the horizontal chest zipper, and the pocket flaps are finished with woven sateen fabric. Style number 3005A features a mock collar, long sleeves with zippered cuffs, a full front opening with a zipper closure, two zippered chest pockets, side vents with zipper closures, and a hemmed bottom. The applicable subheading for each cardigan will be 6110.20.2075, Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. Each cardigan falls within textile category designation 339. 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