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NY N020919

December 21, 2007



TARIFF NO.: 6110.30.3059

Mr. Patrick Pascarella
Viking Sea Air Freight Inc.
486 Sunrise Highway
Rockville Centre, NY 11570

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

Dear Mr. Pascarella:

In your letter dated December 11, 2007, you requested a classification ruling on behalf of Presidio International, Inc. The provided sample is being returned as per your request.

Style D5W286 is a women’s cardigan that extends to below the waist. The entire two front panels and collar of the cardigan consists of two layers bonded together. The outer layer is constructed of a man-made knit fabric that is coated with plastic and has a flock application on the outer surface. The inner layer is constructed from a man-made knit pile fabric. The sleeves and back panel are constructed from 100% lambs wool 1x1 rib knit fabric. The outer surface of the front panels measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a mock collar, long sleeves, a full front opening with a zipper closure, and three zippered pockets on the front panel.

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.

     Although you refer to the garment as a jacket, we note that the bonded fabric only comprises the front panels and collar, and not the entire garment. Since the entire garment does not provide the wearer with protection from the elements, classification as a jacket is not applicable. Style D5W286 is properly classified as a garment of 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.


Robert B. Swierupski

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