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

NY M83007 May 9, 2006 CLA-2-61:RR:NC:TA:359 M83007 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Unique Sourcing Int’l Ltd. 30 Tiffany Rd. Oyster Bay, NY 11771 RE: The tariff classification of a cardigan-styled garment for ladies’ wear from China Dear Sir: In your letter dated April 18, 2006 you requested a classification ruling. The fronts of submitted, short-sleeved style G3331/G6374 (Probe F0614012), manufactured from finely knitted fabric of 85% rayon/10% nylon/5% spandex, are shaped so that the extended panel of fabric at each of its lower edges can wrap around in order to tie to each other in order to secure the full-front opening of the garment. The submitted garment and its accompanying component parts are being returned. Because there is no shaping of the back of the neckline of this garment, the applicable subheading for it will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…waistcoats…and similar articles, knitted…of man-made fibers, other, other, other, other, other, women’s…other. The duty rate will be 32 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/. This style 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