The tariff classification of a woman’s cardigan from Korea and or China

NY K83240 March 5, 2004 CLA-2-61:RR:NC:TA:359 K83240 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Stephen M. Zelman Stephen M. Zelman & Associates 888 Seventh Avenue-Suite 4500 New York, NY 10106 RE: The tariff classification of a woman’s cardigan from Korea and or China Dear Mr. Zelman: In your letter dated February 13, 2004, on behalf of IISLI, LLC, 16 Bleeker Street, Millburn, NJ 07041, you requested a tariff classification ruling. The submitted sample, style number 40428312, is a woman’s size petite cardigan that is constructed from two layers of100% cotton, finely knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a notched-lapel collar, long sleeves with 2 button cuffs, a full front opening with 3 button closures, 2 chest patch pockets, 2 front patch pockets in the waist area, and a straight bottom. Although you suggest that the garment be classified in item 6110.20.2020, HTS, we note that classification is precluded from 6110.20.2020, because it has the characteristics of a cardigan. HTS, Statistical Note 3, Chapter 61, noted. Your sample is being returned as requested. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. The cardigan falls within textile category designation 339. Based upon international textile trade agreements this product of Korea and China is 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