The tariff classification of a woman’s cardigan from China

NY L89774 January 25, 2006 CLA-2-61:RR:NC:TA:359 L89774 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Herbert J. Lynch Sullivan & Lynch Inner Tech Park 56 Roland Street, Suite 303 Boston, Massachusetts 02129-1223 RE: The tariff classification of a woman’s cardigan from China Dear Mr. Lynch: In your letter dated January 10, 2006, on behalf of Susan Bristol Inc. of Boston Massachusetts, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number 1623083, is a woman’s cardigan that is constructed from 92% rayon, 8% spandex knit fabric with decorative beads and embroidery. The outer surface of the garment measures more than 18 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a V-neckline, long hemmed sleeves, a full front opening with 2 hook and eye closures in the chest area, and a straight bottom. Although you requested classification under subheading 6110.30.3055, Harmonized Tariff Schedule of the United States (HTSUS), please be advised that the number has been discontinued. It has been replaced with either 6110.30.3057, HTSUS or 6110.30.3059, HTSUS, dependent upon the construction of the garment, as outlined in Statistical Note 6 to Chapter 61, HTSUS. The applicable subheading for the cardigan will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, 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 cardigan 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