The tariff classification of a women’s cardigan from China

NY M80720 March 17, 2006 CLA-2-61:RR:NC:TA:359 M80720 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Sherry Sampson Blair Corporation 220 Hickory Street Warren PA 16366-0001 RE: The tariff classification of a women’s cardigan from China Dear Ms. Sampson: In your letter dated March 1, 2006, you requested a classification ruling. You submitted a sample identified as Product #44569, Code #IABH5W, a woman’s long sleeved cardigan. According to the fiber content label of the garment, it is made of 100% acrylic fiber. The garment features a full front opening with buttons, and a jewel neckline. You ask if the garment is eligible for classification under subheading 6110.30.3057, Harmonized Tariff Schedule of the United States, (HTSUS). You state that the garment is fully knit to shape and linked and looped. Although a cursory examination of the garment indicates that that may be correct, the garment does not meet the stitch count requirement contained in statistical note 6 to chapter 61 of being between 9 and 18 stitches per two centimeters, measured on the outer surface of the garment, in the direction in which the stitches were formed. The fabric of the garment is rib knit and the note specifies that only the knit stitches, and not the purl stitches should be counted in that instance. The fabric of this garment measures fewer than 9 stitches (for purposes of statistical note 6, chapter 61), and the garment is, therefore, not eligible for classification under subheading 6110.30.3057. The applicable subheading for the cardigan will be 6110.30.3059, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: 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