The tariff classification of a girl’s cardigan from China.

N012550 July 2, 2007 CLA-2-61:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Ms. Ruth Hayd Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a girl’s cardigan from China. Dear Ms. Hayd: In your letter dated June 6, 2007, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style GB37704 is a girl’s cardigan constructed from 100% cotton knit fabric. The outer surface of the garment measures between nine stitches per two centimeters and 18 stitches per two centimeters in the direction the stitches are formed. The garment features a hood, long sleeves with rib-knit cuffs, a full front placket opening secured with a zipper closure and a rib-knit bottom. The garment is knit to shape and assembled by looping and linking. The pullover meets the requirements of Statistical Note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style GB37704 will be 6110.20.2077, 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’: knit to shape articles described in statistical note 6 to this chapter. 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 GB37704 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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