The tariff classification of a cardigan for ladies’ wear from China

NY M82974 May 10, 2006 CLA-2-61:RR:NC:TA:359 M82974 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mary Manguso Pashi, Inc. 167 Bow Street Everett, MA 02149 RE: The tariff classification of a cardigan for ladies’ wear from China Dear Ms. Manguso: In your letter dated April 18, 2006 you requested a classification ruling. Submitted style 3337 is a partially lined, squarely fitted garment, characterized by a full-front, zippered opening that extends into the stand-up neckline. The back and the sleeves are manufactured from rib-knitted fabric of 100% acrylic. The fronts of this garment that impart its essential characteristic, and the collar, are manufactured from embroidered, imitation suede that is manufactured from knitted fabric of 100% polyester that measures more than eighteen stitches per two centimeters. The applicable subheading for this style will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted…, of man-made fibers, other, other, other, other, other, women’s, other. The duty rate will be 32 per cent 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 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division