The tariff classification of two women’s cardigans from Hong Kong

NY J89660 November 4, 2003 CLA-2-61:RR:NC:TA:359 J89660 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6110.11.0080 Ms. Karen Riggs Talbots 174 Beal Street Hingham, MA 02043 RE: The tariff classification of two women’s cardigans from Hong Kong Dear Ms. Riggs: In your letter dated October 6, 2003, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 42191409, is a woman cardigan constructed from 100% cotton knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a pointed collar, long sleeves with one-button cuffs, a full front opening with six button closures and a loose fitting bottom. Style 41191439 is a woman’s cardigan constructed from 100% wool knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a mock collar with a snap closure, long sleeves, a full front zippered opening and two zippered slant pockets. The applicable subheading for the 100% cotton cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The duty rate will be 16.9% ad valorem. The applicable subheading for the 100% wool cardigan will be 6110.11.0080, 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: other: women’s. The duty rate will be 16.1% ad valorem. The 100% cotton cardigan falls within textile category designation 339. The 100% wool cardigan falls within textile category designation 438. Based upon international textile trade agreements products of 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