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NY N014172




July 20, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059

Ms. Donna Shira
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
NY, NY 10004

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

Dear Ms. Shira:

In your letter dated July 11, 2007, you requested a classification ruling on behalf of Polo Ralph Lauren Corporation. The provided sample is being returned as per your request.

The submitted sample, style number 200066519, is a woman’s cardigan. The entire two front panels of the cardigan consists of two layers bonded together. The outer layer is constructed from 100% polyester woven fabric. The inner layer is constructed from 100% acrylic faux fur knit pile fabric. The outer surface of the knit pile fabric measures more than 9 stitches per 2 centimeters in the horizontal direction. The collar, sleeves, back panel, and front waistband are constructed from 100% cotton, 2x2 rib knit fabric. The cardigan features a turtleneck collar, long sleeves, a full front opening with a zipper closure and kangaroo patch pockets at either side of the waist area on the front panels. The cardigan has a loose fit at the garment bottom. The essential character of the cardigan is given by the knit front panels; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. The tariff classification of this cardigan after determining its essential character is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTSUS, noted.

     We note that the bonded knit fabric only comprises the front panels and not the entire garment. Since the entire garment does not provide the wearer with protection from the elements, your assertion for classification as a jacket is not applicable. Accordingly, the garment is properly classified as a knitted cardigan under 6110, HTSUS.

The applicable subheading for the garment 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: women’s or girls’: other. The duty rate will be 32%.

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 garment falls 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. 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,

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