United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N009259 - NY N009317 > NY N009273

Previous Ruling Next Ruling
NY N009273




April 27, 2007

CLA-2-:RR:NC:TA:359 NY

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079

W. J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Avenue
Hawthorne, CA 90250

RE: The tariff classification of a woman’s knit garment from China

Dear Mr. Gonzalez:

In your letter dated March 31, 2007, you requested a tariff classification ruling on behalf of Athleta, Inc. We are returning your sample as per your request.

Style 37039 is a women’s cut and sewn cardigan constructed from a lightweight 95% cotton and 5% spandex knit fabric whose outer surface measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. The garment features a full front opening with a zippered closure, kangaroo front pockets, long sleeves with rib cuffs, a loose fitting ribbed bottom and a hood with a drawcord. You asserted classification as a jacket under 6102, HTSUS. However, due to the loose-fitting bottom the garment is considered a cardigan under 6110, HTSUS.

The applicable subheading for style 37039 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: other: Women’s: other. The rate of duty will be 16.5%.

Style 37039 falls within textile category designation 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: