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NY M87261

October 27, 2006

CLA-2-61:RR:NC:TA:359 M87261


TARIFF NO.: 6110.30.3059

Ms. Mary Manguso
167 Bow Street, 3rd Floor
Everett, MA 02149

RE: The tariff classification of a women’s cardigan and sash from Vietnam or China.

Dear Ms. Manguso:

In your letter dated October 16, 2006, you requested a classification ruling.

The submitted sample was identified as style 2308 and was referred to as a jacket. Due to construction features, style 2308 is more accurately described as a cardigan.

Style 2308 is a women’s cut and sewn cardigan constructed of a 61% polyester 33% rayon 6% spandex warp knit fabric with weft insertion. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cardigan features a modified v-shaped front neckline, a full front opening with three hook and eye closures, long hemmed sleeves, and a hemmed bottom. The sash is made of a printed woven fabric and is threaded through two chain stitch belt loops on the cardigan.

The cardigan and sash (Style 2308) are considered to be composite goods, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to the cardigan and sash. The essential character of Style 2308 is imparted by the cardigan.

The applicable subheading for Style 2308 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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/.

Style 2308 (cardigan and sash) fall within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Camille Ferraro at 646-733-3049.


Robert B. Swierupski

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