The tariff classification of a woman’s cardigan from China

NY J82616 April 14, 2003 CLA-2-61:RR:NC:TA: 359 J82616 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Ivonne Clayton Dress Barn 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Clayton: In your letter dated April 3, 2003, you requested a tariff classification ruling. The submitted sample, style number 1239c, is a woman’s cardigan that is constructed from 100% acrylic, 2x2 rib knit fabric (the collar, the sleeves, the back panel), and faux suede, 100% polyester woven fabric (patchwork sections of the front panels). The outer surface of the rib knit fabric measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a mock collar and long sleeves. There is also decorative crocheted stitching on the front panels between the faux suede patches. The placket is finished with knit fabric. The essential character is given by the 2x2 rib knit fabric, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. 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 China 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