The tariff classification of a men’s cardigan from Hong Kong.

NY G88747 April 30, 2001 CLA-2-61:RR:NC:TA:N3:356 G88747 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Ms. Lavinia Chan J. Crew Group, Inc. 770 Broadway, 11th Fl New York, NY 10003 RE: The tariff classification of a men’s cardigan from Hong Kong. Dear Ms. Chan: In your letter, dated March 26, 2001, you requested a tariff classification ruling. As requested, your sample will be returned. Style 51008 is a men’s cardigan which is constructed from rib and jersey knit fabrics. The entire front panel is constructed from 100 percent cotton, 1x1 rib knit fabric that measures 18 stitches per two centimeters counted in the horizontal direction. The sleeves and the rear panel are constructed from 100 percent cotton, jersey knit fabric that measures 8 stitches per two centimeters counted in the horizontal direction. Style 51008 features a rib knit spread collar; a full front opening with a zippered closure; long sleeves with rib knit cuffs a self-finished bottom on the front panel and a rib knit bottom on the rear panel; and suede overlays on the front shoulder yoke and across the chest. The suede overlays are not integral to the garment. The essential character of the garment is imparted by the front panel. Consequently, the applicable subheading for Style 51008 will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’. The duty rate will be 17.8 percent ad valorem. Style 51008 falls within textile category designation 338. Based upon international textile trade agreements, products of Hong Kong are subject to visa requirements and quota restraints. 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 this ruling letter or the control number listed above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-637-7081. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division