The tariff classification of a woman’s cardigan from the Philippines

NY J80799 February 28, 2003 CLA-2-61:RR:NC:TA:359 J80799 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Brandon Terrell UPS Supply Chain Solutions 1600 Genessee, Suite 450 Kanas City, MO 64102 RE: The tariff classification of a woman’s cardigan from the Philippines Dear Mr. Terrell: In your letter dated February 10, 2003, you requested a classification ruling on behalf of Design Resources, Inc. Leawood, Kansas. As requested, your sample is being returned to you. Your sample, style 800, is a woman’s cardigan constructed from 60% cotton, 40% polyester knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a mock collar, long sleeves with banded cuffs, a full front opening with a zipper closure, two front pockets, and a banded bottom that does not provide a tightening. The absence of tightening at the bottom of the garment and at the sleeve cuffs precludes classification in heading 6102, HTS. 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 duty rate will be 16.9% ad valorem. The cardigan falls within textile category designation 339. Based upon international textile trade agreements products of the Philippines 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