The tariff classification of two women?s knit hooded cardigans to be manufactured in Korea

PD D87280 COMMENT3February 19, 1999 COMMENT4CLA-2-61:CL:FO:CB:GG:I20 D87280 CATEGORY: Classification COMMENT5TARIFF NO.: 6110.30.1560, 6110.20.2075 COMMENT6Mr. Arthur W. Bodek Graham & James LLP 885 Third Avenue 24th Floor New York, NY 10022-4834 COMMENT7RE: The tariff classification of two women?s knit hooded cardigans to be manufactured in Korea COMMENT8Dear Mr. Bodek: COMMENT9 In your letter dated January 22, 1999, you requested a tariff classification ruling on behalf of Liz Claiborne, Inc., of North Bergen, New Jersey. COMMENT10 The first sample, designated style number KA958043, is a women?s hooded cardigan manufactured from a 70% acrylic, 30% wool fine knit fabric which has been napped on the interior surface. The second sample, designated style number KA954651, is a women?s hooded cardigan manufactured from a 72% cotton, 22% polyester, 6% spandex fine knit fabric which has been napped on the interior surface. Style number KA958043 features a full frontal opening secured by three three-inch long strips of a Velcro-like material, long sleeves, two side-opening patch pockets below the waist, and a straight bottom. All fabric edges are raw. Style number KA954651 features a full frontal opening secured by a fine-toothed plastic zipper, long sleeves with rib knit cuffs which provide no tightening effect, two front insert pockets below the waist, a tunnel drawstring threaded through the front of the hood, and a straight, rib knit bottom which provides no tightening effect. COMMENT11 The applicable subheading for style number KA958043 is 6110.30.1560, Harmonized Tariff Schedule of the United States (HTS), which provides for other women?s or girls? sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, containing 23 percent or more by weight of wool or fine animal hair. The applicable rate of duty is 17%, ad valorem. The applicable subheading for style number KA954651 is HTS 6110.20.2075, which provides for other women?s or girls? sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton. The applicable rate of duty is 18.6%, ad valorem. COMMENT12 Style number KA958043 falls within textile category designation 438. Style number KA954651 falls within textile category designation 339. Based on international textile trade agreements, products of Korea are subject to quota and the requirement of a visa. 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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. The samples are being returned to you, as requested. 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. Sincerely, COMMENT13 John M. Regan Service Port Director Port of Cleveland Enclosure