The tariff classification of a woman’s knit garment from China

N043340 November 24, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Meridith Perry Brandbase Inc. 452 Burbank Street Broomfield, CO 80020 RE: The tariff classification of a woman’s knit garment from China Dear Ms. Perry: In your letter dated received October 20, 2008 you requested a tariff classification ruling. We are returning your sample as per your request. The submitted sample, style 0932074, is a cut and sewn cardigan constructed from 80% cotton 20% polyester knit fabric that has been brushed on the underside. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. The garment features a lined hood with drawstring, a full front zippered opening, short sleeves with ribbed knit cuffs, inset side pockets and a ribbed knit bottom band. A print design is found on the hood lining, the pockets bags and lower back panel of the garment. The garment extends below the waist. You asserted classification as a jacket under heading 6102, HTSUS. However, this short sleeved garment would not provide protection from the elements. Proper classification would be as a cardigan under heading 6110, HTSUS. The applicable subheading for style 0932074 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: Women’s: other. The rate of duty will be 16.5%. Style 0932074 falls within textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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/. 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