The tariff classification of a woman’s knit cardigan, a sweater and two pullovers from Hong Kong and a cardigan from Korea

NY J83287 April 25, 2003 CLA-2-61:RR:NC:TA:359 J83287 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6110.30.1520; 6110.90.9090; 6110.30.1560 Mr. Frank Desiderio Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of a woman’s knit cardigan, a sweater and two pullovers from Hong Kong and a cardigan from Korea Dear Mr. Desiderio: In your letter dated April 10, 2003, you requested a classification ruling on behalf of Bernard Chaus, Inc., Secaucus, New Jersey. As requested, your samples are being returned to you. Your sample, style 11127, is a woman’s cardigan constructed from two fabrics. The two front panels are constructed from 100% acrylic velour knit fabric. The back panel and sleeves are constructed from 100% acrylic 1x1 ribbed knit fabric. The outer surface of the front of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a 3x3 rib knit mock collar, long sleeves, a full front zipper opening and 3x3 rib knit bottom. The country of origin is Hong Kong. The essential character of style 11127 is given by the 100% acrylic velour fabric of the front of the garment, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. Style 11922 is a woman’s long sweater constructed from 70% acrylic, 30% wool knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the horizontal direction. The garment features a velour mock collar, long sleeves with velour cuffs, a full front opening with six button closures and an embroidered floral design on the front of the garment. The garment extends from shoulder to above the knee area. The country of origin is Hong Kong. Style 11980 is a woman’s pullover constructed from 55% linen, 45% cotton jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a square neckline, long sleeves and an embroidered floral design on the upper chest, on the sleeves, at the waist and at the bottom of the garment. The country of origin will be Hong Kong. Style 11936-1 is a woman’s sleeveless pullover constructed from 70% acrylic, 30% wool jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a 2x2 rib knit mock collar and sleeveless armholes. The country of origin is Hong Kong. Style 153625 is a woman’s cardigan constructed from 70% rayon, 30% polyester knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a V-shaped neckline, long hemmed sleeves, a full front opening with three button closures and a hemmed bottom. The garment also features decorative embroidery on the placket and cuffs. The country of origin is Korea. The applicable subheading for style 11127 and 153625 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: other: women’s. The duty rate will be 32.2% ad valorem. The applicable subheading for the 11922 will be 6110.30.1520, 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: sweaters: women’s. The duty rate will be 17% ad valorem The applicable subheading for style 11980 will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: other: other: women’s. The duty rate will be six percent ad valorem The applicable subheading for style 11936-1 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 Styles 11127 and 153625 fall within textile category designation 639. Style 11922 falls within textile category 446. Style 11936-1 falls within textile category designation 438. Based upon international textile trade agreements these products from Hong Kong or Korea are subject to quota and the requirement of a visa. Style 11980 falls within textile category 838 and is not subject to quota or the requirement of a visa from Hong Kong. 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