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NY M81653




March 28, 2006

CLA-2-61:RR:NC:TA:N3:356 M81653

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2069

Ms. Susan Park
Quiksilver Americas Inc.
15202 Graham Street
Huntington Beach, CA 92649

RE: The tariff classification of a men’s knit sweater-like cardigan from China.

Dear Ms. Park:

In your letter dated February 23, 2006, you requested a tariff classification ruling. A sample of the finished garment and unassembled component parts were submitted. As requested, your samples will be returned.

Style E507085 – “Cool Night” is a men’s sweater-like cardigan constructed from 100% cotton, jersey knit fabric that measures 14 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit turtleneck; a full front zippered opening; long sleeves with tubular knit cuffs; a half-moon sweat patch at the rear neckline; a small label in the lower left side seam; and a tubular knit bottom.

The left front panel and the right front panel are knit to shape with a tubular knit self-start bottom, self-finished sides, full fashion marks at the armholes and a contoured neckline. The back panel has a tubular knit self-start bottom, self-finished sides, full fashion marks at the armholes and at the shoulders, and a narrow rear neckline that does not require shaping. The sleeves are knit to shape with a self-start bottom, self-finished sides, and full fashion marks at the armholes. The rib knit collar is knit to shape with a self-start bottom and self-finished sides. The placket edging is not considered knit to shape. All components are assembled by linking and looping. For purposes of Statistical Note 6 to Chapter 61, the stitch count is 14 stitches per 2 centimeters counted on the outer surface of the fabric in the direction in which the stitches are formed.

Because the placket edging does not have a self-start bottom, it is not considered knit to shape. Consequently, the garment does not meet the requirements of Chapter 61, Statistical Note 6.

The applicable subheading for Style E507085 – “Cool Night” will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys': other. The duty rate is 16.5% 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/.

Style E507085 – “Cool Night” falls within textile category designation 338. 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski, Director,
National Commodity Specialist Division


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