The tariff classification of a woman’s cardigan from Turkey

NY J83434 April 28, 2003 CLA-2-61:RR:NC:TA: 359 J83434 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Ramona G. Huskey Oxford Industries, Inc. 202 Hyatt Street Gaffney, S.C. 29341 RE: The tariff classification of a woman’s cardigan from Turkey Dear Ms. Huskey: In your letter dated April 16, 2003, you requested a tariff classification ruling. The submitted sample, style number BL3042 is a woman’s cardigan that is constructed from 100% cotton, quilted knit fabric with 100% polyester filling. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a mock collar, long sleeves, a full front opening with 9 snap closures, and 2 inset side seam pockets in the waist area. The sleeves and the bottom are finished with knit capping. Although you propose that style BL3042 is classified in item 6102.20.0010, we note that classification is precluded from 6102 HTS, because there is no tightening at the sleeves and at the bottom of the garment. 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 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 Turkey 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