The tariff classification of two women’s cardigans from Hong Kong

NY K88206 August 19, 2004 CLA-2-61:RR:NC:TA:359 K88206 CATEGORY: Classification TARIFF NO.: 6110.12.1060 Mr. Steve Renfroe May Merchandising Company May Department Stores International, Inc. 615 Olive Street St. Louis, Missouri 63101 RE: The tariff classification of two women’s cardigans from Hong Kong Dear Mr. Renfroe: In your letter dated August 5, 2004, you requested a tariff classification ruling. Your samples are being returned as requested. The submitted samples, styles 20913 and 15367, are two women’s cardigans that are constructed from 100% cashmere, knit fabric. The outer surface of each garment measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 20913 features a detachable 100% acrylic faux fur collar that is secured with 12 buttons. The collar has a nylon satin tie at the neck. The cardigan features a turn down collar, long sleeves with ribbed cuffs, a full front opening with 7 button closures, and a ribbed bottom. The collar and the cardigan of style 20913 are considered as a composite good. The essential character is given by the cardigan. Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. Style 15367 features a round neckline, long sleeves with ribbed cuffs, a full front opening with 14 button closures, and a ribbed bottom. An embroidered design with a rhinestone is on the left chest. The neckline and placket are finished with ribbed fabric. The applicable subheading for styles 20913 and 15367 will be 6110.12.1060, HTS, which provides for sweaters…and similar articles, knitted: of Kashmir (cashmere) goats: wholly of cashmere: other: women’s. The rate of duty will be 4% ad valorem. Each cardigan falls within textile category designation 446. Based upon international textile trade agreements products of Hong Kong 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division