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NY N010981




May 30, 2007

CLA-2-61:RR:NC:TA:N010981

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.90.9042

Ms. Dawn Stattman
Christopher & Banks Company
2400 Xenium Lane North
Plymouth, MN 55441

RE: The tariff classification of women’s sweaters from China.

Dear Ms. Stattman:

In your letter dated May 7, 2007, you requested a classification ruling. The two provided samples are being returned as per your request.

Style 5139 is a women’s long sleeve cardigan sweater constructed of a 41% ramie 33% cotton 26% silk knitted fabric. The outer surface of the cardigan sweater measures fewer than nine stitches per two centimeters in the direction that the stitches were formed. The garment reaches below the waist. A snowflake embroidery design with beads is found on the upper portion of the front and rear panels and the sleeves. Additional features include an 8 button full front opening and metalized yarn trim at the neckline, garment bottom, placket and sleeve bottom.

Style MT22102 is a women’s long sleeve cardigan sweater constructed of a 55% ramie 45% cotton knitted fabric. The outer surface of the cardigan sweater measures fewer than nine stitches per two centimeters in the direction that the stitches were formed. The garment reaches below the waist and features a zippered full front opening. Six holiday reindeers with bells and battery powered flashing lights are displayed across the front panels. A pocket on the underside of the front left side panel holds the battery powered switch. Style MT22102 is a composite good having its essential character provided by the sweater.

You inquired about classification as Chapter 95 festive articles for Styles 5139 and MT22102. However, Note 1 (v) to Chapter 95, which was effective February 3, 2007, states that the chapter does not cover: Tableware, kitchenware, toilet articles, carpets and other textile covering, apparel . . . . . (classified according to their constituent material). Therefore, the garments are properly classified as sweaters under Chapter 61, HTSUS.

The applicable subheading for both styles will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, knitted: of other textile materials: sweaters for women or girls: Other: Other: Other: Other. The duty rate will be 6% 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 845. 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. 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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