The tariff classification of five women’s garments from Malaysia, The United Kingdom, Thailand, and Hong Kong

NY J81513 March 19, 2003 CLA-2-61:RR:NC:TA: 359 J81513 CATEGORY: Classification TARIFF NO.: 6110.11.0080; 6104.31.0000; 6102.10.0000 Ms. Karen Kuza The Marmaxx Group 770 Cochituate Road Framingham, Massachusetts 01701 RE: The tariff classification of five women’s garments from Malaysia, The United Kingdom, Thailand, and Hong Kong Dear Ms. Kuza: In your letter dated February 25, 2003, on behalf of Marshalls of Ma., Inc. and Newton Buying Corp., you requested a tariff classification ruling. You submitted five samples of women’s wool knit garments (3 cardigans, a suit-type jacket, and a coat). The outer surface of the cardigans measures more than 9 stitches per 2 centimeters in the horizontal direction. Style number K93254 is a woman’s cardigan that is constructed from 100% boiled wool fabric (the 2 front panels) and 50% acrylic, 50% wool, 2x2 rib knit fabric (the collar, the sleeves, the back panel). The garment features a peter-pan collar, long sleeves, a full front zippered opening, 2 front patch pockets in the waist area, and hemmed front panels. The country of origin is Malaysia. The essential character is given by the boiled wool front panels; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI) Rule 3, noted. Style number W93456A is a woman’s cardigan that extends from the shoulder to the knee area and is constructed from 100% merino wool, knit fabric. The garment features a round rolled neckline, long tubular hemmed sleeves, a full front opening with a one-button rolled placket, and a tubular hemmed bottom. A decorative knit design extends from the lower armholes to the hem. The country of origin is the United Kingdom. Style number W93511 is a woman’s tailored suit-type jacket that is constructed from 100% wool, knit fabric. The garment consists of more than three panels, two of which, are in the front sewn together lengthwise. It features a velvet mandarin collar, long hemmed sleeves, a full front opening with 6 velvet covered buttons, princess seams, and a hemmed bottom. One button and decorative trim is on each sleeve near the opening. The country of origin is Thailand. Style number W93458 is a woman’s coat that is constructed from 100% wool knit fabric. It extends from the shoulder to the mid-thigh area and is normally worn over other garments for warmth and protection from the elements. The coat features a peter-pan collar, long hemmed sleeves, a full front opening with 2 faux leather buckle closures, an inside button closure, 2 front slant inset pockets in the waist area, and a hemmed bottom. Non-functional faux leather buckle tabs are on the sleeves near the openings. The country of origin is Thailand. Style W93510 is a woman’s cardigan that is constructed from 100% boiled wool knit fabric. The garment features a faux suede mandarin collar, long sleeves, and a full front opening with 6 frog-type button closures. Embroidery and sequins are on the collar, the sleeve openings, and the placket area. Velvet trim finishes the sleeves and the bottom. The country of origin is Hong Kong. Your samples are being returned as requested. The applicable subheading for each of the three cardigans will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of wool or fine animal hair: of wool: other: women’s. The duty rate will be 16.1% ad valorem. The subheading for the suit-type jacket will be 6104.31.0000, HTS, which provides for women’s suit-type jackets, knitted: of wool or fine animal hair. The duty rate will be 56.2 cents/kg + 16.4% ad valorem. The subheading for the coat will be 6102.10.0000, which provides for women’s overcoats, carcoats…and similar articles, knitted, other than those of heading 6104: of wool or fine animal hair. The duty rate will be 57.1 cents/ kg + 16.8% ad valorem. The three cardigans fall within textile category designation 438. The suit-type jacket and the coat fall in category 435. Based upon international textile trade agreements category 438 from Malaysia and Hong Kong is subject to quota and the requirement of a visa. Category 438 from the United Kingdom is not quota and does not require a visa. Category 435 from Thailand is subject to quota and visa requirements. 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