The tariff classification of a woman’s cardigan from Taiwan

NY M81010 March 22, 2006 CLA-2-61:RR:NC:TA:359 M81010 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Lorraine Deer Sears Holding Corporation 333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of a woman’s cardigan from Taiwan Dear Ms. Deer: In your letter dated March 3, 2006, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number WF6PIJ1307A, is a woman’s cardigan that is constructed from 95% cotton, 5% spandex, 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 exceeds18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. The garment does not meet the requirements of this note. The garment features a hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, front kangaroo-style pockets at the waist, and a loose-fitting ribbed bottom. A decorative woven overlay is sewn on the hood. The applicable subheading for the cardigan will be 6110.20.2079, 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