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NY K88776

August 27, 2004
CLA-2-61:RR:NC:TA:359 K88776


TARIFF NO.: 6110.90.1060

Mr. Djibril Makalou
Ann Taylor
1372 Broadway, 5th Floor
New York, NY 10018

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

Dear Mr. Makalou:

In your letter dated August 17, 2004, you requested a tariff classification ruling. Your sample is being returned as requested.

The submitted sample, style 22-116404(missy)/21-120903(petite), is a woman’s cardigan that is constructed from 75% silk, 25% cashmere, knit fabric (the sleeves, the back panel, the ribbed bottom in the front which exceeds 3 inches in width) and 100% silk, woven fabric (the remainder of the front panels). The outer surface of the knit portion of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a deep V-neckline, long sleeves with ribbed cuffs, a full front opening with 10 button closures, and a ribbed bottom. The front panels gather in the shoulder area. The neckline and placket are finished with knit fabric.

The essential character of the garment is given by the knit portion, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted.

The applicable subheading for the cardigan will be 6110.90.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for sweatersand similar articles, knitted: of other textile materials: containing 70% or more by weight of silk or silk waste: other: women’s. The rate of duty will be 0.9% ad valorem.

The cardigan falls within textile category designation 739. Based upon international textile trade agreements products of China are neither subject to quota nor 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs 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 Camille R. Ferraro at 646-733-3049.


Robert B. Swierupski

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