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

N034196 August 6, 2008 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Gordon C. Anderson C.H. Robinson Worldwide, Inc. Minneapolis International 14800 Charlson Road, Suite 400 Eden Prairie, MN 55347-5048 RE: The tariff classification of a woman’s cardigan from China. Dear Mr. Anderson: In your letter dated July 22, 2008 you requested a classification ruling on behalf of Ideas In Action Inc. As requested, your sample is being returned to you. The submitted sample, style RO91LRJ, is a woman’s “Curves” brand cardigan that is constructed from a cut and sewn 80% cotton and 20% polyester finely knitted fabric that is napped on the inner surface. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a full front opening with a zipper closure, a 2x2 rib knit turtleneck collar, long sleeves with 2x2 rib knit cuffs, two front vertical pockets below the waist with 2x2 rib knit trim, and a loose-fitting hemmed garment bottom. You asserted classification as a jacket under heading 6202, HTSUS however, the garment is constructed of a knitted fabric and properly classified as a cardigan of 6110, HTSUS. The loose fitting hemmed garment bottom would not provide sufficient protection against the elements to warrant classification as a jacket. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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