The tariff classification of a woman’s cardigan from Africa and or Asia.

N024813 April 7, 2008 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Richard Recupero Regent – Sutton LLC 1411 Broadway New York, NY 10018 RE: The tariff classification of a woman’s cardigan from Africa and or Asia. Dear Mr. Recupero: In your letter dated March 12, 2008 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 36959, is a woman’s cut and sewn cardigan that has front and rear panels constructed from a 60% cotton and 40% polyester lightweight double-knit fabric with inserted multifilament man-made fiber yarns. The outer surface of the front and rear panels measure more than nine stitches per two centimeters in the horizontal direction. The garment has long sleeves that are made of a 2x2 rib knit sweater fabric which is constructed of less than nine stitches per two centimeters measured in the direction the stitches were formed. The cardigan features a stand-up collar, a full front zippered opening that extends to the top of the collar, two front inset pockets at the waist, and a loose fitting hemmed garment bottom. The essential character of the garment is imparted by the double-knit fabric of the front and rear panels. You asserted classification as a jacket of 6102, HTSUS. However, the hemmed garment bottom and the sweater fabric construction of the sleeves 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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