The tariff classification of a woman’s cardigan from the Philippines

NY L81622 January 11, 2005 CLA-2-61:RR:NC:TA:359 L81622 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Jeffrey O. Gregory Design Resources, Inc. 8900 State Line Road, Suite 500 Leawood, Kansas 66206 RE: The tariff classification of a woman’s cardigan from the Philippines Dear Mr. Gregory: In your letter dated December 17, 2004, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number J4-0183A, is a woman’s cardigan that is constructed from 60% cotton, 40% polyester, French Terry, knit fabric. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a hood, long sleeves with self-fabric cuffs, a full front opening with a zipper closure, front kangaroo style pockets in the waist area, and a self-fabric bottom. A knit fabric insert with the word “Tiger” is sewn in the left sleeve. A blank fabric insert is sewn in the right sleeve. The hood and the placket are finished with knit piping. 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. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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