CLA-2-61:RR:NC:TA:359
Ms. Melissa Fox
Barthco Trade Consultants
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of three women’s knit garments from China.
Dear Ms. Fox:
In your letter dated April 5, 2007 on behalf of Jones Apparel Group, you requested a classification ruling. Your samples are being returned as requested.
The submitted sample, style 121F63948, is a woman’s cardigan that is constructed from 100% boiled wool 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 layered ribbed modified shawl collar, a V-neckline, long sleeves with loose ribbed cuffs, a full front opening with a rib knit 3 button placket, and a ribbed trim loose-fitting bottom.
The submitted sample, style 21BX34338, is a woman’s tailored suit-type jacket that is constructed from 100% boiled wool knit fabric. The garment has more than three panels, two of which are in the front sewn together lengthwise. The jacket features a sailor-like modified shawl collar, long straight sleeves with raw edges, a full front opening with a pin closure, princess seams on the front and back panels, a right front patch pocket at the waist, and a straight bottom with raw edges.
The submitted sample, style 21BX34348, is a woman’s one-piece layered look cardigan simulating a 100% wool knit outer garment worn over a 100% wool knit sweater lining. The sweater fabric is visible below the sleeves of the outer garment, the placket area, and below the bottom of the outer garment. The garment features a turn down collar, ¾ length flared sleeves (the outer garment), loose-fitting long sleeve sweater fabric extensions, a full front opening with a non-functional button at the neck, faux flap pockets on the outer garment at the waist, and a loose-fitting bottom. The outer garment has raw edge cuffs, placket and bottom. The sweater fabric is finished with ribbed fabric on the cuffs, the placket and the bottom.
The applicable subheading for each cardigan will be 6110.19.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of wool or fine animal hair: other…other: women’s. The duty rate will be 16% ad valorem.
The applicable HTSUS subheading for the suit-type jacket will be 6104.31.0000, which provides for women’s suit-type jackets, knitted: of wool of or fine animal hair. The duty rate will be 54.8 cents/kg + 16% 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/.
Each cardigan falls within textile category 438. The suit-type jacket falls in category 435. 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