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

Antonell Gaudio
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011

RE: The tariff classification of women’s knitted garments from Hong Kong.

Dear Ms. Gaudio:

In your letter dated September 4, 2008 you requested a classification ruling. Your samples are being returned as per your request.

Style 00C8LY CEV MERU is a woman’s cardigan constructed of 48% viscose, 25% nylon, 15% wool, 12% angora knitted 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 hood with drawstring, a v-shaped neckline, a full front opening with five buttons, ¾ length sleeves with ribbed knit cuffs, kangaroo front pockets and a ribbed knit garment bottom. The garment extends to below the waist.

Style C8LX CEV MEKO is a woman’s pullover constructed of 48% viscose, 25% nylon, 15% wool, 12% angora knitted 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 funnel-like collar with drawstring, ¾ length sleeves with ribbed knit cuffs, kangaroo front pockets with a ribbed knit finish and a ribbed knit garment bottom. The garment extends to below the waist.

The applicable subheading for the styles 00C8LY CEV MERV and C8LX CEV MEKO will be 6110.30.1560, 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: containing 23 percent of more by weight of wool or fine animal hair: other: women’s or girls. The duty rate will be 17%.

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/.

Styles 00C8LY CEV MERV and C8LX CEV MEKO fall within textile category 438. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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
National Commodity Specialist Division