The tariff classification of a woman’s cardigan from Macau

NY H86080 December 17, 2001 CLA-2-61:RR:NC:TA:359 H86080 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Mary C. Hunter Woolrich, Inc. One Mill Street Woolrich, PA 17779 RE: The tariff classification of a woman’s cardigan from Macau Dear Ms. Hunter: In your letter dated December 7, 2001 you requested a tariff classification ruling. The submitted sample, style number 15280, is a woman’s reversible cardigan that is constructed from 88% polyester, 12% rayon, knit fabric. One side of the garment is made from a brushed fabric, while the reverse side is made from jersey knit fabric. The outer surface of each side of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a hood; long sleeves; a full front opening with a zipper closure; and zippered pockets, on each side of the garment, in the waist area. The bottom of the cardigan and its sleeve ends are finished by hemming and stitching. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters…and similar articles, knitted: of man-made fibers: other. The duty rate for 2001 will be 32.7% ad valorem; for 2002, 32.4%. The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Macau 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division