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

NY J81962 March 28, 2003 CLA-2-61:RR:NC:TA:359 J81962 CATEGORY: Classification TARIFF NO.: 6110.20.2020, 6110.30.3055 Ms. Melissa Weiss Barthco Trade Consultants 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a woman’s sweater from Indonesia and a woman’s cardigan from the Philippines Dear Ms. Weiss: In your letter dated March 7, 2003, you requested a classification ruling on behalf of Norton McNaughton, Inc. As requested, your samples are being returned to you. Your sample, style 0T3VZVZ, is a woman’s sweater constructed from 100% cotton knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the horizontal direction. The garment features a hood, a V-shaped neckline, long sleeves and a rolled bottom. The neckline and sleeves feature decorative embroidery. The country of origin is Indonesia. Style 1HKZSR, is a woman’s cardigan. The two front panels of the garment consist of two layers bonded together. The outside layer of the bonded fabric is made of 100% polyester knit imitation-suede fabric. The inner layer of the bonded fabric is 100% polyester brushed knit fabric. The sleeves and back panel of the garment are constructed from 100% cotton 2x2 ribbed knit fabric. The garment features a 2x2 ribbed knit mock collar, long sleeves and a full front opening with a zipper closure. The tariff classification of this cardigan is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS, noted. The country of origin is the Phillipines. The essential character of the cardigan is given by the two front panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the sweater will be 6110.20.2020, 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: sweaters: women’s. The duty rate will be 16.9% ad valorem. 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 32.2% ad valorem. The sweater falls within textile category designation 345. The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Indonesia and 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