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NY M84997




July 24, 2006

CLA-2-61:RR:NC:N3:359 M84997

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079

Mr. John B. Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
New York, NY 10105-0106

RE: The tariff classification of women’s cardigans from China

Dear Mr. Pellegrini:

In your letter dated July 5, 2006, you requested a classification ruling on behalf of Gold Chase Limited and Rich Form. The submitted samples will be returned to you as requested.

Both garments are women’s cardigans constructed from 80% cotton and 20% polyester knit fabric. The outer surface of the fabric of both styles measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed.

Style 11942 features long sleeves with self-fabric hemmed cuffs and bottom, a stand up collar, two pockets at the waist, a full front zippered opening .

Style 12942 features a lined drawstring hood, long sleeves with loose fitting ribbed knit cuffs, a loose fitting ribbed knit waistband, two pockets at the waist and a full front zippered opening.

In your letter, you suggest classification under 6102.20.00, HTS. Both styles are properly classified under 6110.20.2079, HTS. Both styles have features which preclude classification as jackets. Style 11942 has a hemmed bottom and cuffs and style 12942 has a loose fitting bottom and loose fitting cuffs.

The applicable subheading for both styles will be 6110.20.2079, 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: women’s or girls’: other. The duty rate will be 16.5 percent 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/.

Both styles fall 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 Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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