The tariff classification of two women’s knit garments from China.

N019968 December 13, 2007 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6109.90.1065 Mr. Donald P. Luther 19 CFR Trade Consulting P.O. Box 3093 Cumberland, MD 21504 RE: The tariff classification of two women’s knit garments from China. Dear Mr. Luther: In your letter dated November 14, 2007, on behalf of DreamSacks, Inc., Ashland, Oregon, you requested a classification ruling. Your samples are being returned. The submitted sample, style BWR400, is a woman’s atypical design cardigan that is constructed from 95% viscose from bamboo fiber, 5% spandex 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 long hemmed sleeves, a full front opening with no means of closure, and a hemmed bottom. The back of the garment extends to the waist. The front of the garment extends to the knee area. This style has sufficient upper body coverage for classification as an other cardigan of heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). The submitted sample, style BCM620, is a woman’s sleeveless tank top that is constructed from 95% viscose from bamboo fiber, 5% spandex knit fabric. The garment features ¼ inch adjustable shoulder straps, a scoop front and back, and a hemmed bottom. Although you suggest classification of style BCM620 as a top in heading 6114, HTSUS, the garment is more specifically provided for as a tank top in heading 6109, HTSUS. 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 man made fibers: other…other: women’s. The duty rate will be 32% ad valorem. The applicable subheading for the tank top will be, 6109.90.1065, HTSUS, which provides for tank tops, knitted: of other textile materials: of man-made fibers: tank tops: women’s. The duty rate will be 32% ad valorem. You state that the garments are made of 95% viscose from bamboo fiber and 5% spandex. For purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber which is derived from bamboo. 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 and the tank top fall 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