The tariff classification of a woman’s cardigan from Taiwan and a woman’s cardigan from Hong Kong

NY J83986 May 20, 2003 CLA-2-61:RR:NC:TA: 359 J83986 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Jim McDermott Charming Shoppes, Inc. 450 Winks Lane Bensalem, PA 19020 RE: The tariff classification of a woman’s cardigan from Taiwan and a woman’s cardigan from Hong Kong Dear Mr. McDermott: In your letter dated May 2, 2003, you requested a tariff classification ruling. You submitted two samples of women’s 100% polyester, knit cardigans. The outer surface of each garment measures more than 9 stitches per 2 centimeters in the horizontal direction. Style number 1010060 is constructed from double knit fabric and features a drawstring hood, long hemmed sleeves, a full front opening with a zipper closure, 2 front vertical inset welt knit pockets in the waist area, and a hemmed bottom. The hood has two layers of fabric. The outer layer is made from jersey knit fabric. The inner layer is made from the double knit fabric. The country of origin is Taiwan. Style number 1009994 is constructed from fleece knit fabric (the hood, the sleeves with the exception of the upper portion, the front panels with the exception of the lower chest area, and the back panel) and jersey knit jacquard fabric (a section of the upper sleeves, a section of the lower chest). The garment features a drawstring hood, long hemmed sleeves, a full from opening with a zipper closure, front kangaroo pockets below the waist, and a hemmed bottom. The essential character of style 1009994 is given by the fleece knit fabric; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. Your samples are being returned as requested. The applicable subheading for each cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of man made fibers: other…other: women’s. The duty rate will be 32.2% ad valorem. Each cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Taiwan and Hong Kong 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division