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NY N022979




March 6, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3053

Ms. Janine Johnson
Marlowe & Co., Inc.
P.O. Box 90459
Los Angeles, CA 90009

RE: The tariff classification of a men’s reversible knit cardigan from China.

Dear Ms. Johnson:

In your letter dated January 28, 2008, you requested a tariff classification ruling on behalf of Mo Industries, Inc. As requested, your sample will be returned.

Style M005 is a men’s reversible cardigan. One side of the garment is constructed from 50% cashmere, 50% wool jersey knit fabric that measures 15 stitches per two centimeters counted in the horizontal direction. The other side is constructed from 48% cotton, 48% modal, 4% spandex, waffle knit fabric that measures 28 stitches per two centimeters counted in the horizontal direction. The garment has a self-fabric hood, a full front opening with a reversible zipper closure, long sleeves with rib knit cuffs, pouch pockets below the waist on both the jersey and the waffle knit sides, and a rib knit bottom.

When determining the classification of reversible garments that are composed of different materials on each side, Customs has determined that neither of the materials imparts the essential character to the garment, as each side is equally useable and functional. Therefore, in accordance with General Rule of Interpretation (GRI) 3(c), when goods cannot be classified by reference to GRI 3(a) or GRI 3(b), they are classified in the heading which occurs last in numerical order among those which equally merit consideration.

Consequently, the applicable subheading for Style M005 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’. The rate of duty is 32% 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 M005 falls within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 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

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