The tariff classification of a woman’s cardigan from China

NY M81267 April 12, 2006 CLA-2-61:RR:NC:TA:359 M81267 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Barbara Bettke Guess?, Inc. 1444 South Alameda Street Los Angeles, CA 90021 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Bettke: In your letter dated March 3, 2006, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style Q543R332, is a woman’s cardigan constructed from 73% viscose, 27% nylon knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a hood, short sleeves, a full front zippered opening and two kangaroo pockets. Not all of the component pieces of this garment are knit to shape. Thus, it does not meet the requirement of statistical note 6 of Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style Q543R332 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) 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. Tariff number 6110.30.3059 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