The tariff classification of a woman’s cardigan and pouch bag from Korea

NY F85123 April 28, 2000 CLA-2-61:RR:NC:TA:359 F85123 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 4202.22.8050 Ms. Jan Wallace Marisa Christina 1410 Broadway, 20th Floor New York, NY 10018 RE: The tariff classification of a woman’s cardigan and pouch bag from Korea Dear Ms. Wallace: In your letter dated March 3, 2000, and additional information submitted on April 6, 2000, you requested a tariff classification ruling. The submitted sample, style M9264, is a woman’s two piece set comprised of a cardigan and pouch waist bag. Both pieces are constructed from 100% polyester, animal print knit fabric. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a stand-up collar, long, hemmed sleeves, a full front opening with a zipper closure, 2 inset front slant pockets with zipper closures in the waist area, 2 belt loops, and a hemmed bottom. You stated in your letter and in a telephone conversation with the National Import Specialist Associate that the waist bag can be worn in the front of the cardigan and that the cardigan will be shipped with the waist bag attached. The woven strap of the waist bag is pulled through the belt loops of the cardigan and then buckled. The waist bag has a zipper closure and is worn around the wearers’ waist. The waist bag is primarily designed to carry the small personal effects normally carried in a handbag. Your sample will be returned under separate cover. The applicable subheading for Style M9264, the cardigan, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters…and similar articles, knitted: of man-made fibers: other. The duty rate will be 32.9% ad valorem. The applicable subheading for style M9264, the waist bag, will be 4202.22.8050, which provides for handbags, whether or not with shoulder straps, including those without handles, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 18.6% ad valorem. Style M9264, the cardigan, falls within textile category designation 639. The pouch waist bag falls in category 670. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division