The tariff classification of a woman’s sweater-like cardigan from China and Korea

PD D85194 December 11, 1998 CLA-2-61:LA:S:T:1:2:I23 D85194 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. David M. Murphy Grunfeld, Desiderio, Lebowitz & Silverman LLP Couselors At Law 245 Park Avenue 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a woman’s sweater-like cardigan from China and Korea Dear Mr. Murphy: In your letter dated November 24, 1998, on behalf of your clients, American Eagle Outfitters, Inc. and Value City Imports, you requested a tariff classification ruling. The submitted sample, style 6476, is a woman’s upper body garment constructed from 100% cotton knit fabric. The garment features a hood with a drawstring, a full front opening with a zipper closure, long sleeves with hemmed cuffs, front pockets below the waist and a hemmed bottom. Your sample will be returned as requested. The applicable subheading for the garment will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters... knitted or crocheted: of cotton: other: other: other: women’s or girls. The rate of duty will be 19% ad valorem. The garment falls within textile category designation 339. As a product of China and Korea, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport