The tariff classification of five women’s garments from Taiwan, Korea, Guatemala and Honduras

NY J80837 February 25, 2003 CLA-2-61:RR:NC:TA: 359 J80837 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6110.30.3055; 6102.20.0010 Ms. Hilda L. Fontecchio V. Alexander & Co., Inc. 3286 North Park Blvd., Suite D Alcoa, Tennessee 37701-3255 RE: The tariff classification of five women’s garments from Taiwan, Korea, Guatemala and Honduras Dear Ms. Fontecchio: In your letter dated February 13, 2003, on behalf of Goody’s Family Clothing, Inc., of Knoxville, Tennessee, you requested a tariff classification ruling. You submitted five samples of women’s knit garments. Style 1559346 is a cardigan that is constructed from 75% polyester, 25% cotton, herringbone boucle knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a mock collar, long hemmed sleeves, a full front opening with a zipper closure, 2 front vertical inset pockets in the waist area, and a hemmed bottom. The country of origin is Taiwan. Style number 1559430 is a cardigan that is constructed from 95% cotton, 5% spandex, French Terry knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a hood, long sleeves with turned up cuffs, a full front opening with a zipper closure, 2 inset sideseam pockets in the waist area, and a hemmed bottom. The country of origin is Korea. Style number 1401496 is a jacket that is constructed from 95% cotton, 5% spandex 1x1 rib knit fabric. The garment features a hood, ¾ length sleeves with tight-fitting cuffs, a full front opening with a zipper closure, kangaroo pockets, and a tight-fitting bottom. The country of origin is Guatemala. Style number 1402435 is a cardigan that is constructed from 95% cotton, 5% spandex, 1x1 rib knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a hood, long sleeves, a full front opening with a zipper closure, 2 front vertical inset pockets in the waist area, and a hemmed bottom. The hood, the sleeve openings and the placket are finished with knit capping. The country of origin is Honduras. Style number 1402436 is a jacket that is constructed from 95% cotton, 5% spandex, 1x1 rib knit fabric. The garment features a stand-up collar, long sleeves with tight-fitting cuffs, a full front opening with a zipper closure, 2 front vertical pockets in the waist area, and a tight-fitting bottom. The country of origin is Honduras. Your samples are being returned as requested. The applicable subheading for style 1559346, 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of manmade fibers: other…other: women’s. The duty rate will be 32.2% ad valorem. The subheading for styles 1559430 and 1402435 will be 6110.20.2075, which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The duty rate will be 16.9% ad valorem. The subheading for styles 1401496 and 1402436 will be 6102.20.0010, which provides for women’s overcoats…windbreakers and similar articles, knitted, other than those of 6104: of cotton: women’s. The duty rate will be 16% ad valorem. Style 1559346 falls within textile category designation 639. Styles 1559430 and 1402435 fall in category 339. Styles 1401496 and 1402436 fall in category 335. Based upon international textile trade agreements category 639 from Taiwan is subject to quota and the requirement of a visa. Category 339 from Korea is subject to quota and the requirement of a visa. Category 339 and 335 from Honduras are neither subject to quota nor the requirement of a visa. Category 335 from Guatemala is neither subject to quota nor 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