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NY N026430




May 13, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059

Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

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

Dear Ms. Fox:

In your letter dated April 17, 2008 you requested a classification ruling on behalf of your client Leonard Feinberg, Inc. As requested, your samples are being returned to you.

The submitted size medium samples were identified as jackets. Due to construction features, the garments are more accurately described as cardigans.

Style 821616-31, is a woman’s cardigan that is constructed from 100% polyester finely knit fabric that is 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 below the waist. The cardigan features a stand-up collar, a full front zippered opening, a snowflake design embroidered on the front panels, long sleeves, two side-seam pockets at the lower front panels, and a loose fitting straight bottom. A finely knitted fabric capping finishes the garment bottom and sleeves.

Style 3389-31, is a woman’s cardigan that is constructed from 100% acrylic knitted fabric that has been brushed on the inside 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 below the waist. The cardigan features a double-layered rib-knit collar, decorative stitching on the upper front panels and sleeves, a full front opening with seven small button closures, long sleeves with ribbed knit cuffs, two side-seam pockets at the lower front panels, and a loose fitting ribbed knit banded bottom.

Style 82114-31, is a woman’s 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 below the waist. The cardigan features a stand-up collar with contrasting colors, various embroidered designs on the front panels, a full front opening with six small button closures, long sleeves with contrasting color trim at the endings, two side-seam pockets at the lower front panels, and a loose fitting hemmed bottom.

Style 3384-31, is a woman’s cardigan that is constructed from 100% finely knit acrylic fabric that has been brushed on the underside 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 below the waist. The cardigan features a stand-up collar, a full front zippered opening with a drawstring pull, long hemmed sleeves, two front pockets at the waist, and a loose fitting hemmed bottom.

The applicable subheading for all four styles 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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