The tariff classification of a woman’s cardigan from India

NY K81716 January 29, 2004 CLA-2-61:RR:NC:TA:359 K81716 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue, 4th Floor New York, NY 10017 RE: The tariff classification of a woman’s cardigan from India Dear Ms. Julia: In your letter dated January 8, 2004, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style S04-75-213, is a woman’s cardigan constructed from 100% cotton jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a drawstring hood, long hemmed sleeves, a full front zippered opening, decorative embroidery at the left shoulder and upper left chest, slit pockets at the waist and a hemmed bottom that does not provide a tightening at the waist. The applicable subheading for the 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 16.5% ad valorem. The cardigan falls within textile category designation 339. Based upon international textile trade agreements this product from India is not subject to quota but does require 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