The tariff classification of a woman’s cardigan from China

NY M80836 February 24, 2006 CLA-2-61:RR:NC:TA:359 M80836 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Ms. Donna Arloro McNaughton Apparel Group, Inc. 498 Seventh Ave., 9FL New York, NY 10018 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Arloro: In your letter dated February 6, 2006 you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number FFAP44, is a woman’s cardigan that is constructed from 83% cotton, 17% polyester, knit fabric. The fabric of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, 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 ribbed collar, cap sleeves, a full front opening with 5 button closures, and a finished bottom. The front shoulder area, the sleeves and the bottom are finished with a patterned stitch fabric. The front panel is knit to shape with a self start bottom, self finished sides, full fashion marks at the armholes, a contoured neckline and a clear line of demarcation down the center of the panel where it must be separated to form the two separate front panels of the garment. The back panel is knit to shape with a self-start bottom, self finished sides, full fashion marks at the armholes and a contoured neckline. The sleeves are knit to shape with a self-start bottom, self finished sides and full fashion marks at the armholes. The collar and placket fabric is knit to shape. All the components are looped and linked to form the finished garment. The applicable subheading for the cardigan will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s: knit to shape articles described in statistical note 6 to this chapter. 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