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

NY M84262 June 27, 2006 CLA-2-61:RR:NC:TA:359 M84262 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 1980-4262 RE: The tariff classification of a cardigan and shell for ladies’ wear from China Dear Ms. Purcell: In your letter dated June 13, 2006 you requested a classification ruling. Submitted style A2691 is comprised of two garments, each of which is manufactured from finely knitted fabric of 65% rayon/35% nylon. One of the garments is a sleeveless, v-necked pullover. The other garment is a long-sleeved cardigan, styled by a collar, lapels, a full-front, buttoned opening, and an open pocket at the lower portion of each of the fronts. As you have requested, the sample garments and their accompanying component parts are being returned. Because the neckbands and the collar bands are not knit to shape, the applicable subheading for both of the garments will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…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/. Each of the two garments 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