The tariff classification of upper body garments for ladies’ wear from China

NY M83005 May 9, 2006 CLA-2-61:RR:NC:TA:359 M83005 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Jeannine Greener Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of upper body garments for ladies’ wear from China Dear Ms. Greener: In your letter dated April 24, 2006 you requested a classification ruling. Submitted style 010-9489, manufactured from finely knitted fabric of 60% cotton/30% nylon/10% angora, is characterized by a full-front, zippered opening, by a hood, long sleeves, and an open pocket at the lower portion of each of the fronts. Submitted style 010-9497, manufactured from finely knitted fabric of 60% cotton/30% nylon/10% angora, is a long-sleeved, v-necked pullover. As you have requested, the sample garments and their accompanying component parts are being returned. Because there are pockets and because the hood and neckline of the cardigan are tubular, and because there are no lines of demarcation at the back panel/neckline of either style, the applicable subheading for both styles will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…knitted…of cotton, other, other, other, women’s…, other. The duty rate will be 16.5 percent 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/. Both styles 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division