The tariff classification of a woman’s cardigan from China

NY K80868 December 22, 2003 CLA-2-61:RR:NC:TA:359 K80868 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Steve Allison Draper’s & Damon’s 9 Pasteur Irvine, CA 92618 RE: The tariff classification of a woman’s cardigan from China Dear Mr. Allison: In your letter dated December 5, 2003 you requested a tariff classification ruling. The submitted sample, style number 5712, is a woman’s cardigan that is constructed from 65% polyester, 35% cotton, knit mesh fabric. You stated in your letter that the fabric of the garment submitted is not the actual fabric. The garment will be made from the fabric swatch that you also submitted with your request. That fabric is a knit mesh. The sample garment that you submitted features a pointed woven collar, long sleeves with one button woven cuffs, a full front opening with a 7 button woven placket, side slits, and a hemmed bottom. An adjustable tab and a button are on the sleeves near the cuff. This tab enables the wearer to shorten the sleeve. Your sample is being returned as requested. The applicable subheading for the 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 rate of duty will be 32.2% ad valorem for 2003 and 32% ad valorem for 2004. The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of 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.cbp.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