The tariff classification of a woman’s cardigan and tube top from Japan

NY G84687 January 2, 2001 CLA-2-61:RR:NC:TA:359 G84687 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6114.20.0010 Ms. Lavinia Chan J. Crew Group, Inc. 770 Broadway, 11th Floor New York, NY 10003 RE: The tariff classification of a woman’s cardigan and tube top from Japan Dear Ms. Chan: In your letter dated November 28, 2000, you requested a tariff classification ruling. The submitted samples, styles 48751 and 47999, are two women’s garments that are constructed from 100% cotton, novelty knit fabric. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 48751 is a sleeveless cardigan that features a round neckline; a full front opening with 8 hidden snap closures; and a ribbed bottom. The neckline, armholes and the placket are finished with ribbed fabric. Style 47999 is a tube top that features a straight front and back; an adjustable tie in the front; an inner layer of knit fabric in the chest area; and 2 side slits. Your samples are being returned as requested. The applicable subheading for style 48751, the cardigan, will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters…and similar articles, knitted: of cotton: other. The duty rate will be 18.2% ad valorem for 2000 and 17.8% for 2001. The HTS subheading for style 47999, the tube top, will be 6114.20.0010, which provides for other garments, knitted: of cotton: tops: women’s. The duty rate will be 11.1% ad valorem for 2000 and 11% for 2001. The cardigan and tube top fall within textile category designation 339. Based upon international textile trade agreements products of Japan are subject to quota but do not require 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