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NY N024562




April 3, 2008

CLA-2-61:OT:RR:NC:3:359

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059

Mr. Richard Recupero
Regent – Sutton LLC
1411 Broadway
New York, NY 10018

RE: The tariff classification of two women’s cardigans from China and or Indonesia.

Dear Mr. Recupero:

In your letter dated March 3, 2008 you requested a classification ruling. As requested, your samples are being returned to you.

Style 36910, is a woman’s “M.Y. Threads” brand cardigan that is constructed from 100% finely knit polyester fabric that has been brushed on the outside surface. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends to the waist. The cardigan features a stand-up collar, a full front zippered opening that extends to the top of the collar, long sleeves, two patch pockets at the lower front panels, and a loose fitting straight bottom. A finely knitted fabric capping finishes the garment bottom and sleeves.

Style 39980, is a woman’s “M.Y. Threads” brand cardigan that is constructed from 100% finely knit polyester fabric that has been napped on both the inside and outside surfaces. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends to the waist. The cardigan features a hood, a full front zippered opening, long loose fitting hemmed sleeves, two kangaroo style pockets at the waist, and a loose fitting hemmed bottom.

You asserted classification as jackets of 6102, HTSUS, for both garments. However, both styles lack a tightening at the wrists and garment bottom that are necessary for protection against the elements to warrant classification as jackets. Therefore, the garments are properly classified as cardigans of 6110, HTSUS.

The applicable subheading for styles 36910 and 39980 will be 6110.30.3059, 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: women’s or girls’: other. The duty rate will be 32%.

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 cardigans fall within textile category 639. 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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