The tariff classification of a woman’s cardigan from Korea

NY J89703 November 10, 2003 CLA-2-61:RR:NC:TA:359 J89703 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Karen Riggs Talbots 174 Beal Street Hingham, MA 02043 RE: The tariff classification of a woman’s cardigan from Korea Dear Ms. Riggs: In your letter dated October 9, 2003, you requested a classification ruling. In your letter you state that style number 42036003 is a two-piece garment. You have only included a sample of one piece. We are only able to issue a ruling on the sample that was included with your request. We are returning your submitted samples, as you requested. Your sample, style 42036003, is a woman’s cardigan constructed from 70% rayon, 30% polyester 1x1 rib knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features long sleeves, a full front opening with no means of closure and a hemmed bottom. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32.2% ad valorem. The cardigan falls within textile category designation 639. 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division