The tariff classification of a woman’s cardigan from Macau and a sweater from Hong Kong

NY J81996 March 21, 2003 CLA-2-61:RR:NC:TA:359 J81996 CATEGORY: Classification TARIFF NO.: 6110.11.0080, 6110.11.0030 Ms. Karen Kuza The Marmaxx Group 770 Cochituate Road Framingham, Massachusetts 01701 RE: The tariff classification of a woman’s cardigan from Macau and a sweater from Hong Kong Dear Ms. Kuza: In your letter dated March 11, 2003, you requested a classification ruling on behalf of Newton Buying Corporation and Marshalls of MA, Inc. As requested, your samples are being returned to you. Your sample, style 5754MYF3, is a woman’s cardigan constructed from 100% boiled wool knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features 2x2-ribbed knit turned-down collar, long sleeves with one snap cuffs, a full front opening with seven snap closures, two patch pockets at the chest and a hemmed bottom. The country of origin is Macau. Style 5798MYF3 is a woman’s sweater constructed from 100% wool reverse jersey knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the horizontal direction. The garment features an 80% acrylic, 20% polyester detachable faux fur collar that is secured with seven buttons. It also features long sleeves and a full front opening with four button closures. The country of origin is Hong Kong. The sweater and the detachable collar are classified as composite goods. The essential character is given by the sweater, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretations (GRI), Rule 3, noted. The applicable subheading for the cardigan will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: other: women’s. The duty rate will be 16.1% ad valorem. The applicable subheading for the sweater will be 6110.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: sweaters: women’s. The duty rate will be 16.1% ad valorem. The cardigan falls within textile category designation 438. The sweater falls within category designation 446. Based upon international textile trade agreements products Hong Kong and 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