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NY N014024

July 20, 2007

CLA-2-:RR:NC:TA:359 NY


TARIFF NO.: 6110.30.3059

Dana Mobley
JCPenney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of a woman’s knit garment from Vietnam

Dear Ms. Mobley:

In your letter dated July 5, 2007, you requested a tariff classification ruling. We are returning your sample as per your request.

The submitted sample, style 4776, is a cut and sewn cardigan constructed of two fabrics whose outer surface measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. A 96% polyester 4% spandex knit fabric comprises the center of the two front panels, the outer surface of the collar, outer portions of either sleeve, the majority of the back panel, and the cuffs. The balance of the garment is constructed of 100% polyester textured knit fabric. The garment features long sleeves, a full front opening with a zippered closure that extends to a stand-up collar, a zippered side pocket on each front panel, a small zippered patch pocket on the lower back panel, reflective overlays at either elbow and a loose fitting hemmed bottom.

You asserted classification as a jacket under 6102, HTSUS. However, due to the loose fitting cuffs and hemmed bottom, the garment is properly classified as a cardigan under 6110, HTSUS.

The applicable subheading for style 4776 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: women’s or girls: other. The rate of duty will be 32%.

Style 4776 falls within textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.

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/.

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.


Robert B. Swierupski

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