The tariff classification of a woman’s jacket and a cardigan from Macau.

NY I80561 April 23, 2002 CLA-2-61:RR:NC:TA:359 I80561 CATEGORY: Classification TARIFF NO.: 6102.20.0010, 6110.20.2075 Mr. John Imbrogulio Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a woman’s jacket and a cardigan from Macau. Dear Mr. Imbrogulio: This letter replaces New York Ruling H89873 which was issued to you on April 5, 2002. In your letter dated April 11, 2002 you state that style NR48442 has two side slits at the bottom of the garment. We failed to observe this feature at the time of the original ruling. Please see the changes to the classification below. As requested, your samples are being returned to you. Your sample, style NR48442, is a woman’s cardigan constructed from 100% cotton knit fabric. The cardigan features a turn-down collar, long sleeves with ribbed knit cuffs, a full front opening with a zipper closure, two zippered inset pockets at the waist, two two-inch side slits at the bottom, a ribbed knit insert on each sleeve, and a ribbed knit bottom. Style NR51410 is a woman’s jacket constructed from 100% cotton knit fabric. The jacket features a hood with a drawstring, long sleeves with ribbed knit cuffs, a full front opening with a zipper closure, two pouch pockets at the waist, and a ribbed knit bottom. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The applicable duty rate will be 17.3% ad valorem The applicable subheading for the jacket will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6104: of cotton: women’s. The duty rate will be 16.1% ad valorem. The cardigan falls within textile category designation 339. The jacket falls within textile category designation 335. 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