The tariff classification of a woman’s cardigan from Hong Kong, China or Macau

NY J82476 April 9, 2003 CLA-2-61:RR:NC:TA:359 J82476 CATEGORY: Classification TARIFF NO.: 6110.30.1560 Ms. Terry Mucci QT Services Group, Inc. @ J. Jill Group Company 4 Batterymarch Park Quincy, MA 02169 RE: The tariff classification of a woman’s cardigan from Hong Kong, China or Macau Dear Ms. Mucci: In your letter dated March 28, 2003, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 34-4141, is a woman’s cardigan. The front panel is constructed from 100% leather suede panels connected by 50% wool, 50% acrylic crocheted fabric. The sleeves, collar and back panel are constructed from 50% wool, 50% acrylic variable rib knit fabric. The outer surface of the knit fabric measures more than nine stitches per two centimeters in the horizontal direction. The garment features a turned down collar, long sleeves with turn-up cuffs and a full front opening with seven button closures. The essential character of the cardigan is given by the variable rib knit fabric, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. We note that the fiber content of this cardigan is a 50/50 blend. Section XI, Note (2)A, HTS, states: When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Therefore, since the garment is a blend of 50% wool, 50% acrylic, the garment will be classified under the provision that occurs last – that is, man-made fibers. The applicable subheading for the cardigan will be 6110.30.1560, 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: containing 23 percent or more by weight of wool or fine animal hair: other: women’s. The duty rate will be 17% ad valorem. You have indicated in your letter that the fabric of this cardigan is a blend of 50% acrylic, 50% wool. Garments that are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification of the subject garments. The cardigan falls within textile category designation 438. Based upon international textile trade agreements products of Hong Kong, China 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