The tariff classification of a woman’s cardigan from China

NY M80152 February 6, 2006 CLA-2-61:RR:NC:TA:359 M80152 CATEGORY: Classification TARIFF NO.: 6110.90.1060 Mr. Steven Z. Haber Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a woman’s cardigan from China Dear Mr. Haber: This letter is being issued to replace New York ruling letter NY L89359, which contained an incorrect duty rate. The letter with the correct duty rate follows: In your letter dated January 12, 2006, on behalf of Bernard Chaus, Inc., 530 7th Avenue, New York, NY 10018, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number 136210, is a woman’s cardigan that is constructed from 72% silk, 24% nylon, 4% spandex knit fabric with 100% silk woven front inserts. The inserts are permanently attached at the neckline and side seams. The garment simulates a knitted full frontal opened cardigan, worn over a woven full frontal opened blouse. The woven portions of the blouse cover only the exposed front, and do not extend to the shoulders underneath the knit panels. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The knit portion of the cardigan features a U-neckline, cap sleeves, a full front opening with a one-button closure, and a ribbed bottom. The woven inserts feature a rounded V-neckline and seven-button closures. The essential character of the garment is given by the knit portion, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3 noted. The applicable subheading for the cardigan will be 6110.90.1060, (HTSUS), which provides for sweaters…and similar articles, knitted: of other textile materials: containing 70 percent or more by weight of silk or silk waste: other: women’s. The duty rate will be .9% 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 739. 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