The tariff classification of a woman’s cardigan from China

NY L89351 January 25, 2006 CLA-2-61:RR:NC:TA:359 L89351 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Cherie R. Fuller United Peak Limited 2055 Autumn Leaves Circle Green Bay, WI 54313 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Fuller: In your letter dated January 6, 2006, on behalf of Pressfield Company Limited, 2/F, Workshop A&C, Lucky Factory Bldg, 63-65 Hung To Road, Kwun Tong, Kowloon, Hong Kong, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number WS 515702, is a woman’s pullover that is constructed from 100% acrylic knit fabric with an attached 100% polyester woven lining. The lining is a single panel permanently attached at the shoulders and the sideseams. The garment simulates a cardigan worn over a sleeveless V-neck camisole. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a V-neckline, long sleeves with ribbed edge cuffs, and a ribbed bottom edge. The front panels have a 5 button ribbed opened placket. The neckline of the camisole lining, the sleeves, and bottom of the lining are finished with 93% nylon, 7% spandex lace trim. The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of man made fibers: other…other: women’s: other. The duty rate will be 32% 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 pullover 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