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

NY J81110 February 14, 2003 CLA-2-61:RR:NC:TA: 359 J81110 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6102.20.0010 Mr. Doug Hyland Nordstrom , Inc. 1617 Sixth Ave., Suite 1000 Seattle, WA 98101 RE: The tariff classification of a woman’s cardigan and a woman’s jacket from Macau Dear Mr. Hyland: In your letter dated January 29, 2003, you requested a tariff classification ruling. You submitted two samples. Style BP70415 is a woman’s cardigan that is made from 100% cotton, 1x1 rib knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a turtleneck collar, long hemmed sleeves, a full front opening with a zipper closure, front kangaroo pockets at the waist, and a self-fabric hemmed bottom. The pockets are finished with ribbed fabric. Style BP77055 is a woman’s jacket that is made from 100% cotton, knit fabric that is napped on the inside surface. The jacket features a ribbed turtleneck collar, long sleeves with ribbed cuffs, a full front opening with a zipper closure, front kangaroo pockets at the waist, and a ribbed bottom. The pockets are finished with ribbed fabric. Your samples are being returned as requested. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), 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 the jacket will be 6102.20.0010, which provides for women’s overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The duty rate will be 16% ad valorem. The cardigan falls within textile category designation 339. The jacket falls in category 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