The tariff classification of a woman’s cardigan from Korea

NY J83410 April 28, 2003 CLA-2-61:RR:NC:TA: 359 J83410 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Garth Pauley Limited Brands Logistics Service Four Limited Parkway Reynoldsburg, Ohio 43068-5300 RE: The tariff classification of a woman’s cardigan from Korea Dear Mr. Pauley: In your letter received in this office on April 17, 2003, on behalf of Victoria’s Secret Direct, 3425 Morse Crossing, Columbus, Ohio, 43219, you requested a tariff classification ruling. The submitted sample, style number 164410, is a woman’s cardigan that is constructed from 100% polyester, woven fabric (sections of the two front panels and the outside of the collar) and 100% cotton, knit fabric that is brushed on the inside (the inside of the collar, the sleeves, the back panel, part of the front panels). The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a stand-up collar, long raglan sleeves with ribbed cuffs, a full front opening with a zipper closure, and 2 front vertical pockets with zipper closures in the waist area. The bottoms of the front and back panels are hemmed. Piping is sewn in the armhole areas. Although you propose that style 164410 is classified in item 6102.20.0010, we note that classification is precluded from 6102 HTS, because the garment does not satisfy the requirements of the heading to protect the wearer from the weather. There is no tightening at the bottom of the garment. The essential character is given by the knit fabric; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. Your sample is being returned as requested. The applicable subheading for the cardigan will be 6110.20.20.75, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, 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 Korea 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