The tariff classification of a woman’s knit cardigan from Myanmar (Burma) and a cardigan from Hong Kong

NY J83288 April 24, 2003 CLA-2-61:RR:NC:TA:359 J83288 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Jim McDermott Charming Shoppes, Inc. 450 Winks Lane Bensalem, PA 19020 RE: The tariff classification of a woman’s knit cardigan from Myanmar (Burma) and a cardigan from Hong Kong Dear Mr. McDermott: In your letter dated April 8, 2003 you requested a classification ruling. As requested, your samples are being returned to you. Your sample, style #400-706916, is a woman’s cardigan constructed from 70% polyester, 30% cotton knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a drawstring hood, long hemmed sleeves, a full front zippered opening, kangaroo pockets below the waist and a hemmed bottom. The country of origin is Myanmar (Burma). Style #400-706917 is a woman’s cardigan constructed from 100% polyester knit fabric that is napped on both sides. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a mock collar, long hemmed sleeves, a full front zippered closure, two side pockets below the waist, ten embroidered leaves on the front panels and a drawstring bottom. The country of origin is Hong Kong. The applicable subheading for the two cardigans 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 cardigans fall within textile category designation 639. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. This product from Myanmar (Burma) is not subject to quota or 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