The tariff classification of a woman’s knit garment from China

NY L88931 December 16, 2005 CLA-2-61:RR:NC:TA:359 L88931 CATEGORY: Classification TARIFF NO.: 6110.20.2075 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 knit garment from China Dear Ms. Julia: In your letter dated November 28, 2005, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number S06-64-057, is a woman’s cardigan that is constructed from 85% cotton, 15% nylon, openwork knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a notched lapel collar, a V-neckline, long sleeves, a full front opening with a woven sash closure, and a sewn on flared bottom. The collar, the placket, the sleeves, and the bottom are finished with woven fabric overlays. The cardigan and the sash are considered as a compose good. The essential character is given by the cardigan; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the cardigan will be 6110.20.2075, (HTS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: 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 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