The tariff classification of a woman’s cardigan from Taiwan

NY J82432 April 14, 2003 CLA-2-61:RR:NC:TA: 359 J82432 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a woman’s cardigan from Taiwan Dear Mr. Schoenig: In your letter dated March 24, 2003, on behalf of Great American Sweater Company, 1385 Broadway, Suite 2104, NY, NY 10018, you requested a tariff classification ruling. The submitted sample, style number 89936, is a woman’s cardigan. The entire two front panels of the cardigan consists of two layers bonded together. The outer layer is constructed from 75% polyester, 25% acrylic, knit fabric. The inner layer is constructed from 75% polyester, 25% acrylic faux shearling knit pile fabric. The collar, sleeves and back panel are constructed from 100% acrylic, 2x2 rib knit fabric. The outer surface of the front panels measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a turtleneck collar, long sleeves, and a full front opening with a zipper closure. On the front panels, the knit pile fabric is visible on the bottom of the garment and through the seams of the faux knit suede fabric. 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 essential character of the cardigan is given by the knit front panels; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. Although you believe that the garment may be classified as a jacket in heading 6102, HTS, we note that the bonded fabric only comprises the front panels and not the entire garment. Since the entire garment does not provide the wearer with protection from the elements, classification is precluded from 6102 HTS. Your sample is being returned as requested. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of man made fibers: 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 products of Taiwan 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