The tariff classification of two women’s cardigans from China

NY M81022 March 27, 2006 CLA-2-61:RR:NC:TA:359 M81022 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Lisa E. Girvin Eddie Bauer P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of two women’s cardigans from China Dear Ms. Girvin: In your letter dated March 3, 2006, you requested a classification ruling. Your samples are being returned as requested. You submitted two samples of women’s chief weight cotton cardigans. The outer surface of the garments 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 of each garment exceeds18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. The garments do not meet the requirements of this note. Style DRN 23602777 is constructed from 100% French terry knit fabric. The cardigan features a mock collar, long sleeves with ribbed cuffs, a full front opening with a zipper closure, front kangaroo pockets at the waist, and a loose-fitting ribbed bottom. Decorative stitching finishes the pockets and the sleeve cuffs. Style DRN24602841 is constructed from 80% cotton, 10% polyester, and 10% spandex, velour knit fabric. The cardigan features a hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, front kangaroo pockets at the waist, and a loose-fitting ribbed bottom. You suggest that the two garments be classified in heading 6102, HTSUS. However, the garments are precluded from heading 6102, HTSUS, because of the loose-fitting ribbed bottoms. The applicable subheading for the two cardigans 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 two cardigans fall 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