The tariff classification of two women’s garments from Hong Kong and Taiwan

NY F87170 June 16, 2000 CLA-2-61:RR:NC:TA:359 F87170 CATEGORY: Classification TARIFF NO.: 6110.10.2030; 6206.40.3010 Mr. James J. Kelly Barthco 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of two women’s garments from Hong Kong and Taiwan Dear Mr. Kelly: In your letter dated May 12, 2000, on behalf of Jones Apparel Group USA, you requested a tariff classification ruling. You submitted two samples. Style number C1CA36538 is a woman’s cardigan sweater that is constructed from 100% wool, knit fabric. The outer surface of the sweater measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The sweater extends from the wearer’s neck and shoulders to the hips. The garment features a hood, long sleeves with turn up cuffs, a full front opening with 5 toggle closures, and 2 front patch pockets below the waist. The hood, sleeve cuffs, placket area, pockets and the bottom of the garment are finished with ribbed capping. Style number C421B2696 is a woman’s shirt that is constructed from 43% acrylic, 31% wool, 23% polyester, 3% other fibers, “lumberjack plaid”, woven fabric. The shirt features a pointed collar, inside shoulder pads, long hemmed sleeves, a full front opening with 6 snap closures, 2 side vents, and a hemmed bottom. Your samples are being returned as requested. The applicable subheading for the cardigan sweater will be 6110.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters, knitted: of wool or fine animal hair: other. The duty rate will be 16.4% ad valorem. The applicable subheading for the shirt will be 6206.40.3010, which provides for women’s shirts, of manmade fibers, other, other, with two or more colors in the warp and or the filling, women’s. The duty rate will be 27.6% ad valorem. The sweater falls within textile category designation 446. The shirt falls in category 641. Based upon international textile trade agreements products of Hong Kong and 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