The tariff classification of five women’s knit garments from the Philippines

NY H80381 May 16, 2001 CLA-2-61:RR:NC:TA:359 H80381 CATEGORY: Classification TARIFF NO.: 6102.10.0000; 6104.31.0000; 6110.10.2080 Ms. Karen Kuza The Marmaxx Group Att: Imports Rt. 2D 770 Cochituate Road Framingham, Massachusetts 01701 RE: The tariff classification of five women’s knit garments from the Philippines Dear Ms. Kuza: In your letter dated April 23, 2001, on behalf of Newton Buying Corp. and Marshall’s of MA, Inc., you requested a tariff classification ruling. You submitted five women’s knit garments. Style 5308 is a coat that is constructed from 100% boiled wool, knit fabric. The coat extends from the shoulder to below the knee and features the following: a stand-up collar; long hemmed sleeves; a full front opening with 5 button closures; 2 front patch pockets below the waist; and a hemmed bottom. Style 5307 is a tailored suit-type jacket that consists of more than three panels, two of which, are in the front, sewn together lengthwise. The garment is constructed from 100% boiled wool, knit fabric and features the following: a shirt type collar; long sleeves with turn back cuffs; a full front opening with 5 button closures; and 2 front inset vertical pockets. Style 5311 is a heavy weight jacket that is constructed from 100% boiled wool, knit fabric. The jacket features a notched-lapel collar; long sleeves; a full front opening with 4 button closures; and 2 front slant inset pockets in the waist area. Style 5318 is a coat that is constructed from 100% boiled wool, knit fabric. The coat extends from the shoulder to below the knee and features the following: a shawl collar; long sleeves with turn back cuffs; a full front opening with no means of closure; and 2 front patch pockets below the waist. Style 5088 is a cardigan that is constructed from 100% boiled wool, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a hood; long sleeves with turn back cuffs; and a full front opening with a zipper closure. The hood, sleeves, placket, and the bottom of the garment are finished with ribbed capping. Your samples are being returned as requested. The applicable subheading for styles 5308, 5311, and 5318 will be 6102.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…and similar articles, knitted, other than those of heading 6104: of wool or fine animal hair. The duty rate will be 59.6 cents/kg + 17.5% ad valorem. The applicable HTS subheading for style 5307 will be 6104.31.0000, which provides for women’s suit-type jackets and blazers: of wool or fine animal hair. The duty rate will be 58.8 cents/kg + 17.2% ad valorem. The applicable HTS subheading for style 5088 will be 6110.10.2080, which provides for women’s sweaters…and similar articles, knitted: of wool or fine animal hair: other. The duty rate will be 16.3% ad valorem. Styles 5308, 5307, 5311, and 5318 fall within textile category designation 435. Style 5088 falls in category 438. Based upon international textile trade agreements products of the Philippines 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 effected 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