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

N019758 December 6, 2007 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Timothy T. Murphy B2X Corporation, Susan Bristol Division 101 Hudson Street, 36th Floor Jersey City, NJ 07302 RE: The tariff classification of a woman’s cardigan from China. Dear Mr. Murphy: In your letter dated November 12, 2007, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style 1801309, is a woman’s long cardigan that extends from the shoulder to the knee area and is constructed from 50% cotton, 50% acrylic 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 garment features a hood, long sleeves with ribbed cuffs, a full front opening with a tie closure at the neck, 2 front patch pockets below the waist, and a loose-fitting ribbed bottom. No component pieces were submitted, however, a knit to shape review was based on the completed garment. The jersey fabric capping between the hood and the body of the cardigan does not have a self-start bottom. Style 1801309 is not a knit to shape garment. The applicable subheading for the cardigan will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of manmade fibers: other…other: women’s. 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/. Due to the fact that the cardigan is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The cardigan will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The cardigan may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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