The tariff classification of a woman’s cardigan from China and Hong Kong

NY K85994 June 8, 2004 CLA-2-61:RR:NC:TA:359 K85994 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Mary E. Keller Excel Global Logistics, Inc. 2151 Southpark Drive, Suite 1 Hebron, KY 41048 RE: The tariff classification of a woman’s cardigan from China and Hong Kong Dear Ms. Keller: In your letter dated May 3, 2004, you requested a classification ruling on behalf of Zimmer Enterprises, Inc., Dayton, Ohio. As requested, your sample is being returned to you. Your sample, style H04-90, is a woman’s cardigan constructed from two fabrics. The entire front panels of the garment and the collar are constructed from 90% nylon, 10% polyester faux fur knit pile fabric. The outer surface of the fabric of the front panels measure more than nine stitches per two centimeters in the horizontal direction. The sleeves and back panel are constructed from 55% ramie, 45 cotton 1x1 rib knit fabric. The two front panels of the garment feature a lining constructed from a 55% nylon, 45% cotton knit fabric. The garment also features a turndown collar, long sleeves and a full front zippered opening. The essential character of the cardigan is given by the 90% nylon, 10% polyester faux fur knit pile fabric of the two front panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. In your ruling request, you recommended classification of the submitted garment as a sweater under HTS 6110.30.3020. However, the fabric of this garment does not possess the stitch count appropriate for classification as a sweater. 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% ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements this product from China and Hong is subject to quota and requires 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