The tariff classification of a women’s garment from China

N003855 December 13, 2006 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Lisa York Global Trade Operations 7000 Target Parkway North Mail Stop-NCD4-456 Brooklyn Park, MN 55445 RE: The tariff classification of a women’s garment from China Dear Ms. York: In your letter dated November 27, 2006, you requested a classification ruling on behalf of Target Corporation. The submitted sample will be returned as per your request. Style 206887 is a women’s cut and sewn cardigan that is constructed of a 84% lyocell 16% polyester terry knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a hood, long hemmed sleeves, a full front opening with a zipper closure, a hemmed bottom, and two front side pockets. You have referred to the submitted garment as sleepwear. You have also provided some merchandising information support the claim. However, based on the garment’s appearance, it is clearly capable of being worn as non-intimate apparel. In addition, based on advertising of similar garments, including descriptions on the web side, the garment would be considered a multiple use garment. As such, the garment will not be classified as sleepwear in heading 6108. The applicable subheading for the garment will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division