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

NY M84269 June 20, 2006 CLA-2-61:RR:NC:TA:359 M84269 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Leigh Beckford Vandegrift Forwarding Company, Inc. 230-19 Intl. Airport Center, Ste 250 Jamaica, NY 11413 RE: The tariff classification of a wraparound cardigan for ladies’ wear from China Dear Ms. Beckford: In your letter dated June 13, 2006, written on behalf of H & M Hennes & Mauritz LP, you requested a classification ruling. Submitted style 623050/1616, manufactured from jersey fabric of 100% acrylic, is a long-sleeved garment, wrapping around and self-tying. YOU SUBMITTED A DECONSTRUCTED GARMENT TO REPRESENT THE COMPONENTS OF THE FINISHED GARMENT. BE APPRISED THAT FUTURE REQUESTS FOR CLASSIFICATION UNDER THE KNIT TO SHAPE PROVISION MUST INCLUDE EACH COMPONENT OF THE GARMENT IN ITS STATE AS IT COMES OFF THE KNITTING MACHINE WITH ITS WASTE YARNS STILL ATTACHED. As you have requested, the items submitted as part of your request are being returned. Because it is possible to see that chain stitiching was employed rather knitting to shape, 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 garment 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