The tariff classification of a woman’s cardigan from China

NY L89232 December 16, 2005 CLA-2-61:RR:NC:TA:359 L89232 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Anthony LoPresti S.J. Stile Associates LTD 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a woman’s cardigan from China Dear Mr. LoPresti: In your letter dated November 28, 2005, you requested a classification ruling on behalf of FYC Apparel Group. Style 15-0649B, a woman’s cardigan, was submitted. The garment is made of 80% cotton and 20% nylon finely knit fabric. The garment features a full front opening fastened with four buttons down the lower front half of the garment. The upper half of the front panels forms a v-shaped neckline. The garment features long sleeves with deep rib knit cuffs and a wide rib knit band. These are not separately attached cuffs and bottom bands but the knit panels end in the wide rib knit. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. 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/. Style 05-0649B 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