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

N042682 November 19, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. John D. Russo MB Sport, LLC 31 Grove Street New Canaan, CT 06840 RE: The tariff classification of a women’s cardigan from China. Dear Mr. Russo: In your letter dated October 23, 2008, you requested a classification ruling. The provided sample will be returned as per your request. Style 41001 is an “Athleta” label women’s cardigan constructed of a 100% polyester pile 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 zippered full front opening with a convertible collar, long sleeves, zippered inset pockets at the waist area of either front panel, a loose fitting garment bottom with a pieced self-fabric bottom band. Flatlock stitching is found at the garment seams. The garment bottom and the sleeve bottoms are finished with overlock stitching. The garment extends to below the waist. You refer to the garment as a jacket. However, the loose fitting garment bottom would not provide sufficient protection against the elements to warrant classification as such. Style 41001 is properly classified as a cardigan of 6110, HTSUS. The applicable subheading for 41001 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. 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 garment 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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