The tariff classification of a woman’s cardigan from Macau

NY J82629 April 22, 2003 CLA-2-61:RR:NC:TA:359 J82629 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Maristella Iacobello Phillips-Van Heusen Corporation 200 Madison Avenue New York, New York 10018 RE: The tariff classification of a woman’s cardigan from Macau Dear Ms. Iacobello: In your letter dated April 4, 2003, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 7740, is a woman’s cardigan constructed from 100% polyester knit fabric that is napped on one side. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a mock collar with a hidden hood, long sleeves with two inch slits near the ends of the sleeves, a full front opening with a zipper closure, and two zippered inseam pockets. The garment also features 100% nylon overlays that extend from each shoulder to each elbow and another on at the top of the back. The placket, sleeves and bottom are finished with woven capping. 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 be 32.2% ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of 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