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

N023549 March 13, 2008 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Lance L. Laird Walgreen Company 304 Wilmot Road MS# 3395 Deerfield, IL 60015 RE: The tariff classification of a woman’s cardigan from China. Dear Mr. Laird: In your letter dated February 7, 2008 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 546403, is a woman’s cardigan that is constructed from 100% cotton French terry knit fabric and side panels made of a 1x1 rib knit fabric. The outer surface of the fabrics measure more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a hood, long sleeves with loose fitting rib knit cuffs, a full front zippered opening, two kangaroo style pockets at the waist, and a loose fitting rib knit banded bottom. You asserted classification as a jacket, however, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as a cardigan of 6110, HTSUS. The applicable subheading for the cardigan will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. 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 cardigan 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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