The tariff classification of a girls’ cardigan from China.

N006294 March 1, 2007 CLA-2-61:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Peter Salvato Import Commodity Group Ltd. 131 East Merrick Road 2nd Floor Valley Stream, NY 11580 RE: The tariff classification of a girls’ cardigan from China. Dear Mr. Salvato: In your letter dated January 26, 2007, on behalf of Impact Imports, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style # 3250GTD is a toddler girl’s cardigan constructed of knit 80% cotton, 20 polyester brushed fabric. The upper body garment features a peter pan collar, long sleeves with turned up cuffs, a lightweight lining, a full front opening with five shirt button closures, an empire waist with sewn on ribbon and a hemmed bottom. The garment reaches just below the waist. In your request you state that the article is either a jacket or a coat. You state it will be part of your Fall/Winter selling season. This office has determined the garment is not a coat or a jacket. It is not a coat because it does not cover both the lower and upper body parts of the body. The article will be worn as a layer piece. The article is not a jacket because it does not offer protection against the elements. In addition, the article lacks sufficient jacket characteristics. It has a shirt type button closure and does not have tightening elements at the cuffs or the waist. The applicable subheading for style # 3250GTD will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of cotton, other, other: other: women’s or girls’: other. The rate of duty will be 16.5 percent 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/. Style # 3250GTD 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division