The tariff classification of a woman’s cardigan from Honduras

NY J81952 March 20, 2003 CLA-2-61:RR:NC:TA:359 J81952 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Graciela DeAlcon Wal(Mart Stores, Inc. 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of a woman’s cardigan from Honduras Dear Ms. DeAlcon: In your letter dated March 5, 2003, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style WS512001, is a woman’s cardigan constructed from two fabrics. The two front panels and the back panel are constructed from 100% polyester knit fabric that is napped on both sides. The collar and sleeves are constructed from 100% acrylic 2x2 ribbed knit fabric. The outer surface of the garment measures more that nine stitches per two centimeters in the horizontal direction. The garment features a mock collar, long sleeves, a full front opening with a zipper closure, two kangaroo pockets and a hemmed bottom. The essential character of the sweater is given by the 100% polyester knit fabric, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. In your ruling request, you recommended classification of the submitted garment under HTS 6102.30.2010; however, the garment is not similar to the terms of the headings found in 6102. The garment does not provide a tightening at the cuffs or waist. 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 32.2% ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements this product from Honduras is subject to quota, but does not require 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