The tariff classification of a junior sized garment from China.

N005393 February 7, 2007 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P. C. 75 Broad Street NY, NY 10004 RE: The tariff classification of a junior sized garment from China. Dear Ms. Cumins: In your letter dated January 9, 2007, you requested a classification ruling on behalf of the Ralsey Group. The provided sample will be returned as per your request. Style CSJ 610-002 is a junior cardigan constructed of a lightweight 100% cotton, French terry knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment extends from the neck and shoulders of the wearer to below the waist. Unfinished raw cut edges are found on all outer edges of the garment and along the seams. The garment has a full front opening with a two-button closure and unfinished raw cut button holes. Additional features include a pointed collar, elbow length sleeves, and two front bellows pockets located at the waist. Although you assert classification as a suit-type jacket, the garment does not possess the necessary tailoring required to warrant classification as such. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other. The duty rate will be 16.5% 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 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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