The tariff classification of a woman’s knit reversible cardigan from Indonesia.

PD F84830 April 19, 2000 CLA-2-61:K:TO:B7:I15 F84830 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Lisa E. Girvin Eddie Bauer, Inc. P.O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of a woman’s knit reversible cardigan from Indonesia. Dear Ms. Girvin: In your letter dated March 20, 2000, you requested a classification ruling. The submitted sample, identified by style numbers 009-2237 (regular) and 009-2238 (tall) and described as a double-faced jacket, is a woman’s reversible cardigan. The “double-faced” fabric construction consists of two layers of fabric glued together. The side which is black in color is described as the face side and is composed of 100% polyester knit fabric which is fleeced on the exposed surface. The reverse side, which is gray in color, is described as the inner side and is composed of 65% polyester and 35% cotton jersey knit fabric. The fabrics contain more than nine stitches per 2 centimeters when measured in the horizontal direction. The cardigan features a full front metal zippered opening, hood with center seam, long sleeves, and hip-length bottom. The sleeves and bottom have elasticized capped finishes. The bottom is about 2 3/4 inches longer at center back than the front. The sample which has been submitted with your inquiry will be returned as requested. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other ... other: women’s or girls’ . The duty rate will be 32.9% ad valorem. The garment falls within textile category designation 639. As a product of Indonesia, this merchandise is subject to quota restraints and visa requirements based upon international textile trade agreements. 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 may be affected and should 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Susan T. Mitchell Area Director JFK Airport