The tariff classification of a women’s cardigan from Singapore

NY L87403 August 26, 2005 CLA-2-61:RR:NC:TA:359 L87403 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Lisa E. Girvin Eddie Bauer P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a women’s cardigan from Singapore Dear Ms. Girvin: In your letter dated August 17, 2005, you requested a classification ruling. You submitted a sample of a women’s garment that you described as a sueded terry track jacket. The garment you submitted was identified as style 009-3570, (regular). This jacket comes in other size ranges, petite, tall and plus, which are identified as 009-3571, 009-3572 and 009-3573, respectively. Your sample will be returned as you have requested. The garment is made of 95% cotton and 5% spandex finely knit fabric. It features a full front zippered opening, a hood, a front kangaroo pocket, long raglan sleeves with rib knit cuffs and a loose fitting rib knit waistband. Although you stated that the garment should be considered a jacket under heading 6102, Harmonized Tariff Schedule of the United States (HTSUS), it lacks the sufficient tightening at the waist and wrists to provide adequate protection against the elements. The applicable subheading for styles 009-3570, 009-3571, 009-3572, and 009-3573 will be 6110.20.2075, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. The duty rate will be 16.5% ad valorem. These styles fall 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