The tariff classification of two women’s knit sweaters from Hong Kong and China

NY J87263 September 4, 2003 CLA-2-61:RR:NC:TA:359 J87263 CATEGORY: Classification TARIFF NO.: 6110.12.1020; 6110.11.0030 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street New York, New York 10004 RE: The tariff classification of two women’s knit sweaters from Hong Kong and China Dear Ms. Shira: In your letter dated August 18, 2003, you requested a classification ruling on behalf of Polo Ralph Lauren, Lyndhurst, New Jersey. As requested, your sample is being returned to you. Your sample, style 17786, is a woman’s sweater constructed from 100% cashmere cable knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the horizontal direction. The garment features a hood, long sleeves with 2x2 rib knit cuffs, a full front zippered opening, two pouch pockets and a 2x2 rib knit bottom. The country of origin is Hong Kong Style 17A25 is a woman’s sweater constructed from 70% wool, 30% cashmere jersey knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the horizontal direction. The garment features a hood with a detachable coyote fur trim, long sleeves with rib knit cuffs, a full front opening with four toggle closures, two patch pockets below the waist and a rib knit bottom. The garment extends from the shoulder to above the knee. The country of origin is China. The sweater and the coyote fur trim are classified as composite goods. The essential character is given by the cardigan, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretations (GRI), Rule 3, noted. The applicable subheading for style 17786 will be 6110.12.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of Kashmir (cashmere) goats: wholly of cashmere: sweaters: women’s. The duty rate will be 4.4% ad valorem. The applicable subheading for style 17A25 will be 6110.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: sweaters: women’s. The duty rate will be 16.1% ad valorem. The sweaters fall within textile category designation 446. Based upon international textile trade agreements products of Hong Kong and China 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