The tariff classification of a women’s garment from China.

N004635 January 10, 2007 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. B. K. Lee Leeward International Inc. 21 West 38 Street, 11 Floor NY, NY 10018 RE: The tariff classification of a women’s garment from China. Dear Mr. Lee: In your letter dated December 15, 2006, you requested a classification ruling. The submitted sample was identified as coat, however, the garment is more accurately described as a cardigan. Style 19630 is a woman’s cut and sewn cardigan that is constructed from a lightweight 100% polyester brushed fleece knit fabric. The outer surface of the fabric measures more than 9 stitches 2 centimeters in the direction that the stitches were formed. The garment features a full front opening with a one button closure, a deep v-shaped neckline, a shawl collar, a modified ruffle finish which extends down the front edges of the garment, a flared bottom, and long straight sleeves. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division