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

N027700 May 30, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6110.30.3035 Mr. Timothy T. Murphy B2X Corporation 101 Hudson Street, 36th Floor Jersey City, NJ 07302 RE: The tariff classification of two women’s knit garments from China. Dear Mr. Murphy: In your letter dated May 2, 2008, on behalf of Susan Bristol, you requested a classification ruling. You submitted two samples that are being returned as requested. Ponte style - 1808250, is a woman’s cardigan that is constructed from 73% rayon, 24% nylon, 3% 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 a mock collar, long sleeves with self fabric cuffs, a full front opening with a zipper closure, 2 zippered pockets in the waist area, and a loose fitting self fabric bottom. The garment is a manmade fiber garment and is classified in subheading 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS). Ponte style 1808271 is a woman’s sleeveless vest that is constructed from 73% rayon, 24% nylon, 3% spandex knit fabric. The vest features a scoop square neckline, oversized armholes, a full front opening with a zipper closure, and a hemmed bottom. 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. The applicable HTSUS subheading for the vest will be 6110.30.3035, which provides for vests, knitted: of manmade fibers: other…other: vests, other than sweater vests: 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/. The cardigan falls within textile category 639. The vest falls in category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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