The tariff classification of women’s wearing apparel from China.

N042616 November 17, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Vithya Om James J. Boyle & Co. 1097 Sneath Lane San Bruno, CA 94066 RE: The tariff classification of women’s wearing apparel from China. Dear Mr. Om: In your letter dated October 10, 2008, on behalf of First Priority Fashion Inc., you requested a classification ruling. Your samples are being returned as requested. The submitted sample, style 08-1183D, is a woman’s cut and sewn cardigan that is constructed from 65% polyester, 30% rayon, 5% spandex knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a ruffled double layered shawl collar with tabs, short hemmed sleeves, a full front opening with no means of closures, and a hemmed bottom with the exception of the extended shawl collar. The collar has pointed ends that extend below the hemmed part of the garment in the front. In your ruling request, you recommended classification of style 08-1183D under subheading 6114.30.3070, HTSUS. However, the styling of the garment provides adequate coverage for classification under heading 6110, HTSUS. This office cannot rule on style 07052. Please submit a sample in a ladies’ regular size medium. If you decide to resubmit style 07052, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The applicable subheading for style 08-1183D 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. 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/. Style 08-1183D falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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