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NY K81580

December 10, 2003

CLA-2-61:RR:NC:TA: 358 K81580


TARIFF NO.: 6110.30.3055

Ms. Nancy Lee
Byer California
66 Potrero Avenue
San Francisco, CA 94103

RE: The tariff classification of a girl’s cardigan from China

Dear Ms. Lee:

In your letters dated November 10 and December 1, 2003, you requested a tariff classification ruling.

The submitted sample, style number 42-08303A, is a girl’s zip front cardigan. The two front panels of the cardigan consist of pile knit, faux fur, polyester fabric. The collar, sleeves, waistband and back panel are constructed from 55% ramie, 45% cotton, 2x2 rib knit fabric measuring more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a turtleneck collar, long sleeves, and a full front opening with a zipper closure. The tariff classification of this cardigan is governed by the rules used to classify its pile knit fabric; Legal note 1(c), Chapter 60, HTS, noted. Style number 42-08303A will be imported in girls’ sizes 4-6X and 7-16.

The essential character of the cardigan is imparted by the knit front panels; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted.

Although you believe that the garment may be classified as a sweater in heading 6110, HTS, we note that the faux fur pile knit fabric comprise the entire front of the cardigan and thus imparts the essential characteristic to the garment. Therefore, classification in an alternative subheading, such as sweaters, is precluded.

Your sample is being returned as requested.

The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweatersand similar articles, knitted: of man made fibers: otherother: girl’s. The duty rate for 2003 is 32.2% ad valorem. The duty rate for 2004 will be 32% ad valorem.

Style number 42-08303A falls within textile category designation 639. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Bruce Kirschner at 646-733-3048.


Robert B. Swierupski

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