The tariff classification of a woman’s knit cardigan from China.

NY M81270 April 4, 2006 CLA-2-61:RR:NC:WA:359 M81270 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Maria E, Julia Newport News Holdings Corporation 711 Third Avenue, 4th Floor New York, NY 10017 RE: The tariff classification of a woman’s knit cardigan from China. Dear Ms. Julia: In your letter dated March 13, 2006, you requested a classification ruling for a woman’s knit cardigan. The submitted sample is a woman’s cardigan identified as Style #S06-21-102 The garment is constructed from100% terry knit cotton fabric that 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 outer surface of the fabric measures greater than 18 stitches per 2 centimeters in the direction in which the stitches were formed. The garment features long sleeves with hemmed cuffs, a hood with a drawstring, a full front opening with a six-button closure, and two front pockets at the waist. The garment also has an opening, with a lace-up closure in the center back, that extends upward approximately 13 inches, and a loose fitting banded waist. We are returning your sample as you requested. The applicable subheading for the cardigan, Style #S06-21-102 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, cardigans…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. 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/. Style #S06-21-102 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division