The tariff classification of a woman’s cardigan from China

NY M85254 July 27, 2006 CLA-2-61:RR:NC:TA:359 M85254 CATEGORY: Classification TARIFF NO.: 6110.90.1060 Ms. Elizabeth Costa Donna Karan Company LLC 580 Gothan Parkway Carlstadt, NJ 07072 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Costa: In your letter dated July 20, 2006, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number P460429CA, is a woman’s cardigan that is constructed from 100% silk, knit fabric with sequins on the front panels, and100% silk woven mesh overlays on the front panels. The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cardigan features a V-neckline, long sleeves with ribbed cuffs, a full front opening with 8 button closures, and a ribbed bottom. The applicable subheading for the cardigan will be 6110.90.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of other textile materials: containing 70% or more by weight of silk or silk waste: other: women’s. The duty rate will be 6% 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 739. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division