The tariff classification of two women’s cardigans from Vietnam.

NY I80120 April 10, 2002 CLA-2-61:RR:NC:TA:359 I80120 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Kathy Brennan Import Manager Eddie Bauer, Inc. P.O. Box 97000 Redmond, Washington 98073 RE: The tariff classification of two women’s cardigans from Vietnam. Dear Ms. Brennan: In your letter dated March 28, 2002, you requested a classification ruling. As requested, your samples are being returned to you. Your sample, style 23212002, is a woman’s cardigan constructed from 87% polyester, 13% rayon knit fabric, which is napped on both sides. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a turndown collar, long hemmed sleeves, a full front opening with four button closures, two patch pockets, and a hemmed bottom. Style 23212264 is a woman’s cardigan constructed from 87% polyester, 13% rayon knit fabric, which is napped on both sides. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a hood, long sleeves with turn-up cuffs, a full front opening with five button closures, and two inset pockets below the waist. The hood, sleeves, placket and bottom are finished with knit capping. The garment extends from the shoulder to the thigh area. The applicable subheading for the cardigans will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32.4% ad valorem. The cardigans fall within textile category designation 639. Based upon international textile trade agreements these products of Vietnam are not subject to quota and the requirement of a visa at this time. 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