The tariff classification of a woman’s cardigan from Australia

NY I80501 April 18, 2002 CLA-2-61:RR:NC:TA:359 I80501 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Min Hong Vandegrift Forwarding Company, Inc. One Evertrust Plaza Jersey City, NJ 07302 RE: The tariff classification of a woman’s cardigan from Australia Dear Mr. Hong: In your letter dated April 11, 2002, on behalf of Nautica Jeans, you requested a tariff classification ruling. The submitted sample, style number 23s216, is a woman’s wrap cardigan that is constructed from 30% viscose, 30% nylon, 20% cotton, 10% wool, 10% cashmere, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features long sleeves and crossover front panels with ties that tie in the back. The crossover panels form a V-neckline. The sleeves and the bottom of the garment are finished with gathered knit stitching. Your sample is being returned as requested. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), 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. The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Australia 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