The tariff classification of four women’s sweaters and one woman’s cardigan from Korea

NY H89560 March 26, 2002 CLA-2-61:RR:NC:TA:359 H89560 CATEGORY: Classification TARIFF NO.: 6110.30.3020; 6110.30.3055 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of four women’s sweaters and one woman’s cardigan from Korea Dear Mr. Hoffacker: In your letter dated March 15, 2002, on behalf of Golden…Too, 1410 Broadway, 8th Floor, New York, NY 10018, you requested a tariff classification ruling. You submitted five samples of women’s 100% acrylic, knit garments. Styles 9893/19893, 9621/19621, 9607/19607, and 9391/19391 are four sweaters. The outer surface of the four sweaters measures 9 or fewer stitches per 2 centimeters in the horizontal direction. Style 8760/18760 is a cardigan that extends from the wearer’s shoulder to the mid-thigh area. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan is made from 2x2 rib knit fabric and features a 1x1 ribbed pointed collar, long sleeves, a full front opening with no means of closure, 2 belt loops, and a 1x1 ribbed tie belt at the waist Style 9893/19893 is a sweater made from jersey knit fabric and extends to the mid-thigh area. The sweater features a hood, long sleeves with ribbed cuffs, a full front opening with no means of closure, 2 belt loops, a 1x1 ribbed tie belt at the waist, and a ribbed bottom. The hood and placket are finished with 1x1 ribbed fabric. Style 9621/19621 is a sweater made from jersey knit fabric and extends to the mid thigh area. The sweater’s features are the same as style 9893/19893 with the exception of 2 front patch pockets below the waist. Style 9607/19607 is a sweater made from jersey knit fabric and extends to the mid-thigh area. The sweater’s features are the same as style 9893/19893 with the exception of turn back cuffs. Style 9391/19391 is a sweater made from jersey knit fabric and extends to below the knees. The sweater features a notched-lapel collar, long sleeves with ribbed cuffs, a full front opening with 4 button closures, and a ribbed bottom. The collar and the placket are finished with 1x1 ribbed fabric. Your samples are being returned as requested. The applicable subheading for styles 9893/19893, 9621/19621, 9607/19607 and 9391/19391, the four sweaters, will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of man made fibers: other…other: sweaters: women’s. The duty rate will be 32.4% ad valorem. The HTS subheading for style 8760/18760, the cardigan, will be 6110.30.3055, which provides for sweaters…and similar articles, knitted: of man made fibers: other…other: women’s. The duty rate will be 32.4% ad valorem. Each of the four sweaters falls within textile category designation 646. The cardigan falls in category 639. Based upon international textile trade agreements products of Korea 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