The tariff classification of a woman’s cardigan with a detachable collar from Macau or Taiwan

NY F81017 January 13, 2000 CLA-2-61:RR:NC:TA:359 F81017 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. William F. Sullivan MSAS Global Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a woman’s cardigan with a detachable collar from Macau or Taiwan Dear Mr. Sullivan: In your letter dated November 9, 1999, on behalf of Newport News Inc., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style F00-14-111, is a woman’s cardigan with a textile detachable collar that looks like fur. In a telephone conversation with a National Import Specialist Associate, you stated that the cardigan will be composed of 100% polyester knit fabric or 93% nylon/7% spandex, knit fabric. The collar is made from 100% acrylic, knit fabric and is lined with a woven man-made fiber fabric. The cardigan features a turn down collar with 7 buttons that are used for the collar attachment, long hemmed sleeves, a deep V-neckline, a full front opening with 2 button closures, 2 front slant inset pockets in the waist area, and a hemmed bottom. The cardigan and the collar are considered composite goods. The essential character is given by the cardigan, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters…and similar articles, knitted or crocheted: of man-made fibers: other. The duty rate will be 32.9 % ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Macau or Taiwan 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.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 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division