The tariff classification of a woman’s cardigan from Macau

NY I80562 April 23, 2002 CLA-2-61:RR:NC:TA:359 I80562 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Jim McDermott Charming Shoppes, Inc. 450 Winks Lane Bensalem, PA 19020 RE: The tariff classification of a woman’s cardigan from Macau Dear Mr. McDermott: In your letter dated April 12, 2002, you requested a tariff classification ruling. The sample submitted, style number R/70112-1, is a woman’s 72% polyester, 23% rayon, 5% spandex, cardigan that extends from the shoulder to the mid-thigh area. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a shawl collar, detachable shoulder pads, long sleeves with banded cuffs, a full front opening with no means of closure, a left chest pocket, 2 front slant pockets below the waist, and a hemmed bottom. Piping is sewn on the collar, sleeves, placket, and the slant pocket areas. Topstitching is on the chest pocket and around the slant pocket areas. 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 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