The tariff classification of two women’s cardigans from Vietnam, China and Madagascar

NY J82713 April 3, 2003 CLA-2-61:RR:NC:TA: 359 J82713 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Mary E. Keller Exel Global Logistics, Inc. 2151 Southpark Dr., Suite 1 Hebron, KY 41048 RE: The tariff classification of two women’s cardigans from Vietnam, China and Madagascar Dear Ms. Keller: In your letter dated March 11, 2003, on behalf of Zimmer Enterprises, Inc., DBA PB Sport, 911 Senate Dr., Dayton, OH 45459-4017, you requested a tariff classification ruling. You submitted two cardigans that are constructed from 69% acrylic, 31% polyester, chenille knit fabric. The outer surface of the cardigans measures more than 9 stitches per 2 centimeters in the horizontal direction. Style A100 features a mock collar, long hemmed sleeves, a full front opening with a zipper closure, 2 front side entry pockets at the waist, and a hemmed bottom. Style A200 features a turn down collar, long hemmed sleeves, a full front opening with 4 button closures, 2 front side entry pockets at the waist, and a hemmed bottom. Although you suggest that the two garments are classified in item 6102.30.2010 HTS, we note that classification is precluded from heading 6102 HTS, because there is no tightening at the sleeves or at the bottoms of these garments. Your samples are being returned as requested. The applicable subheading for each 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. Each cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Vietnam and Madagascar are neither subject to quota nor the requirement of a visa. Products of China are subject to quota and visa requirements. 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