The tariff classification of a woman’s cardigan from Peru

NY H87810 February 28, 2002 CLA-2-61:RR:NC:TA:359 H87810 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Cicki Wallertz Newport News, Inc. 711 Third Ave. New York, NY 10017 RE: The tariff classification of a woman’s cardigan from Peru Dear Ms. Wallertz: In your letter dated February 13, 2002 you requested a tariff classification ruling. The submitted sample, style number S02-08-118, is a woman’s cardigan that is constructed from 100% cotton, double knit fabric. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan extends to the mid-thigh area and features a hood, long hemmed sleeves, a full front opening with no means of closure, 2 belt loops, a 1x1 rib knit tie belt at the waist, and a hemmed bottom. The hood and placket are finished with 1x1 rib knit fabric. The sample is being returned as requested. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The duty rate will be 17.3% ad valorem. The cardigan falls within textile category designation 339. Based upon international textile trade agreements products of Peru are not subject to quota nor the requirement of a visa. 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