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NY L86905




August 26, 2005

CLA-2-61:RR:NC:TA:359 L86905

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075

Ms. Jeannine Greener
Eddie Bauer
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of two women’s knit garments from China

Dear Ms. Greener:

In your letter dated July 28, 2005, you requested a tariff classification ruling. You submitted two samples. Your samples are being returned as requested.

Style number 010-8981 is a woman’s cardigan that is constructed from 100% cotton, knit and crochet fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a V-neckline, short sleeves, a full front opening with 7 button closures, and a ribbed bottom. The sleeves are finished with ribbed fabric.

You are suggesting that style 010-8981 be considered as a sweater, however, it is precluded from subheading 6110.20.2020, Harmonized Tariff Schedule of the United States (HTS), because the stitch count is that of a cardigan. A sweater has 9 or fewer stitches per 2 centimeters in the horizontal direction.

Style 010-8973 is a woman’s fully-fashioned cardigan that is constructed from 100% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a ribbed mock collar, long sleeves with loose-fitting ribbed cuffs, a full front opening with a zipper closure, 2 front inset slant pockets in the waist area, and a loose-fitting ribbed bottom. The pockets are finished with ribbed fabric.

You are suggesting that style 010-8973 be considered as a jacket. This garment is a cardigan and is precluded from heading 6102, HTS, because of the loose-fitting cuffs and bottom, thereby not providing the proper warmth.

The applicable subheading for each garment will be 6110.20.2075, HTS, which provides for sweatersand similar articles, knitted: of cotton: otherother: women’s. The rate of duty will be 16.5% ad valorem.

Each garment falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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