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NY N010053




May 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079

Mr. Wilfred J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 90250

RE: The tariff classification of a woman’s cardigan from China.

Dear Mr. Gonzalez:

In your letter dated March 22, 2007, and additional information submitted on April 17, 2007, on behalf of Athleta Inc., you requested a classification ruling. Your sample is being returned.

The submitted sample, style 36319, is a woman’s cardigan that is constructed from 95% cotton, 5% spandex knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a drawstring hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, a drawstring waist, 2 front patch pockets in the waist area and a hemmed bottom. You suggest classification as an “other garment” in heading 6114, Harmonized Tariff Schedule of the United States (HTSUS). However, this garment is not a top and is more specifically provided for in heading 6110, HTSUS. The garment is precluded from heading 6106 because of the pockets in the waist area.

The applicable subheading for the cardigan will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweatersand similar articles, knitted: of cotton: otherother: women’s. The duty rate will be 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/.

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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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

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,

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