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NY N025963

May 1, 2008



TARIFF NO.: 6110.30.3059

Barry Malloy
Colorado Trading & Clothing Company
1390 Lawrence Street
Suite 400
Denver, CO 80204

RE: The tariff classification of a woman’s knit garment from China and/or Vietnam

Dear Mr. Malloy:

In your letter dated April 8, 2008 you requested a tariff classification ruling. We are returning your sample as per your request.

The submitted sample, style CC6358, is a cut and sewn cardigan constructed from 100% polyester finely knit fabric that has been napped on both the inside and outside surfaces. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. The garment features a stand up collar, a full front opening with a zippered closure, kangaroo type pockets on the front panels, long hemmed sleeves and a hemmed loose fitting straight garment bottom.

You refer to Style CC6358 as a jacket, however, the hemmed sleeves and hemmed garment bottom would not provide sufficient protection against the elements to warrant classification as such.

The applicable subheading for style CC6358 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 CC6358 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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