CLA-2-61:OT:RR:NC:TA:359
Ms. Eleanore Kelly-Kobayashi
Rode & Qualey
55 West 39th Street
New York, NY 10018
RE: The tariff classification of a two women’s garments from China.
Dear Ms. Kelly-Kobayashi:
This letter replaces ruling number N018431 that was issued to you on October 22, 2007. In your letter dated October 31, 2007 you state the style numbers of the two garments submitted were reversed. Please see correction below.
In your letter dated October 10, 2007, on behalf of Chica Bonita, Inc., you requested a classification ruling. Your samples are being retained for our files.
The submitted sample, style S995, is a woman’s cardigan that is constructed from 55% cotton, 45% polyester light weight French Terry 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 drawstring hood, short sleeves with ribbed cuffs, a full front opening with a zipper closure, 2 front patch pockets at the waist, and a ribbed bottom.
As discussed, you asserted classification as a jacket under heading 6102, Harmonized Tariff Schedule of the United States (HTSUS). However, this short sleeved lightweight fabric garment would not provide protection from the elements. Proper classification would be as a cardigan under heading 6110, HTSUS.
The submitted sample, style 6107, is a woman’s sleeveless vest that is constructed from 55% cotton, 45% polyester light weight French Terry knit fabric. The garment features a drawstring hood, oversized armholes, a full front opening with a zipper closure, 2 front patch pockets at the waist, and a ribbed bottom. Decorative stones and sequins are on the pockets.
Importation of these products may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.
The applicable subheading for the cardigan will be 6110.20.2079, HTSUS, which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The duty rate will be 16.5% ad valorem.
The applicable HTSUS subheading for the vest will be 6110.20.2035, which provides for sweaters…vests and similar articles, knitted: of cotton: other: vests, other than sweater vests: 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. The vest falls in category 359. 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