The tariff classification of a woman’s cardigan from India

NY J83268 April 25, 2003 CLA-2-61:RR:NC:TA: 359 J83268 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Cicki Wallertz Newport News 711 Third Avenue New York, NY 10017 RE: The tariff classification of a woman’s cardigan from India Dear Ms. Wallertz: In your letter dated April 9, 2003, you requested a tariff classification ruling. The submitted sample, style number F03-08-001, is a woman’s cardigan that is constructed from 100% cotton, knit fabric. The cardigan features a hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure that extends only to the top of the waistband, and a ribbed bottom that does not provide a tightening. A decorative embroidered design is on the two front panels in the placket area. Your sample is being returned as requested. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: other…other: women’s. The duty rate will be 16.9% ad valorem. The cardigan falls within textile category designation 339. Based upon international textile trade agreements products of India 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