The tariff classification of a woman’s long cardigan from Canada.

NY I83904 July 16, 2002 CLA-2-61:RR:NC:TA:359 I83904 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Susan Shibish Weekenders International 75 Frontenac Drive Markham, ON, Canada L3R 6H2 RE: The tariff classification of a woman’s long cardigan from Canada. Dear Ms. Shibish: In your letter dated June 28, 2002, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 524, is a woman’s long cardigan constructed from 45% polyester, 29% cotton, 26% acrylic knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a notched collar, long hemmed sleeves, two pouch pockets below the waist, a full front opening with no means of closure and a hemmed bottom. The garment extends from the shoulder to the ankle area. The applicable subheading for the cardigan 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 cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Canada 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