The tariff classification of women’s knit wearing apparel from China.

N005218 January 26, 2007 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Katerina Phan Air Commerce Customs Brokers, Inc. 1975 Charles Willard Street Rancho Dominguez, CA 90220 RE: The tariff classification of women’s knit wearing apparel from China. Dear Ms. Phan: In your letter dated January 5, 2007, on behalf of Gatewaytex, Inc., 365 Cloverleaf Dr., Unit D, Baldwin Park, CA 91706, you requested a classification ruling. Your samples are being returned. The submitted sample, style number A675KRCA, is a woman’s cut and sewn cardigan that is constructed from 55% polyester, 37% rayon, 8% spandex finely 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 cardigan features a drawstring hood, short sleeves, a full front opening with a zipper closure, kangaroo style pockets at the waist, and a self-fabric banded bottom. We are returning your request for classification regarding style GWT-3 and any related samples, exhibits, etc. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. Beginning June 2005, the issue of the classification of an upper body garment with a bra has been filed with the United States Court of International trade by several different importers. Thus, the issuance of a classification ruling would be inconsistent with 19 C.F.R. §177.7(b). Therefore, the above referenced file is hereby administratively closed. If you have any questions regarding the above, contact National Import Specialist Francine Vivona-Brock 646-733-3049. The applicable subheading for style A675KRCA 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: women’s. The duty rate will be32% 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 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