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NY L89180





December 21, 2005

CLA-2-61:RR:NC:TA:359 L89180

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075; 6110.30.3055

Ms. Dana Mobley
JC Penney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of knit cardigans from Taiwan

Dear Ms. Mobley:

In your letter dated December 8, 2005, you requested a classification ruling.

Four samples of women’s knit garment were submitted and will be returned as you have requested.

The first sample is identified as style 4171. The purple and black garment is made of 55% cotton and 45% polyester finely knit mesh interlock fabric. The garment features a mock neck, princess seams, long sleeves, a full front zippered opening, two front on-seam pockets and hemmed sleeve openings and bottom. There is no tightening provided at neither the waist nor the sleeves’ ends.

The second sample is identified as style 4172. The gray and yellow garment is made of 55% cotton and 45% polyester finely knit mesh interlock fabric. The garment features a mock neck, raglan sleeves, a full front zippered opening, two front pockets, and self-fabric cuffs and bottom waistband. The bottom waistband does not provide tightening.

The third sample is identified as style 4182. The blue garment is made of 85% cotton and 15% polyester finely knit French terry fabric. The garment features a hood, a full front zippered opening, a kangaroo pocket, long sleeves with rib knit cuffs and a loose fitting rib knit waistband.

The fourth sample is identified as style 4151. The red garment is made of 100% polyester knit polar fleece fabric. The garment features a mock neck, long sleeves with capping on the sleeve openings, two front pockets, a full front zippered opening and an hemmed bottom which provides no tightening.

Although you stated that you thought the garments could be classified as jackets of heading 6102, HTSUS, none of the garments exhibit sufficient jacket features. Specifically, all lack a tightening at the waist, despite your claim that styles 4172 and 4182 do have that tightening. Although those garments, styles 4172 and 4182, have banded waists, the bands do not provide tightening when fitted to an appropriate dressmakers’ form; the waistbands of those styles only provide a deceptive appearance of tightening.

The applicable subheading for styles 4171, 4172, and 4182 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pulloversand similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. The duty rate will be 16.5% ad valorem.

The applicable subheading for style 4151 will be 6110.30.3055, HTSUS, which provides for sweaters, pulloversand similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’. The duty rate will be 32% ad valorem.

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/.

Styles 4171, 4172, and 4182 fall within textile category designation 339. Style 4151 falls within textile category designation 639. 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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