The tariff classification of a woman’s cardigan from Taiwan

NY M80542 March 13, 2006 CLA-2-61:RR:NC:TA:359 M80542 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Patty Kittel Associated Merchandising Corporation 33 South 6th Street Mail Stop 3315 Minneapolis, MN 55402 RE: The tariff classification of a woman’s cardigan from Taiwan Dear Ms. Kittel: In your letter dated February 23. 2006, on behalf of Karen Kane, Inc., you requested a classification ruling. Your sample and components are being retained by this office. The submitted sample, style number TP01CT, is a woman’s cardigan that is constructed from 100% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS), the stitch count is more than 9 but equal to or less than 18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. The garment features a deep V-neckline, long sleeves with ribbed cuffs, a full front opening with 4 button closures, and a rib knit bottom. The side seams are gathered near the bottom of the garment. The placket, a component, is not knit to shape. The garment does not meet the requirements of statistical note 6, chapter 61, HTSUS. You suggest that the garment be classified in subheading 6110.20.2077, HTSUS. However, the placket component and is not knit to shape. The applicable subheading for the cardigan will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), 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