The tariff classification of a woman’s jacket from Turkey, a woman’s vest from China and a woman’s cardigan from Guatemala

NY J83942 May 6, 2003 CLA-2-61:RR:NC:TA: 359 J83942 CATEGORY: Classification TARIFF NO.: 6102.20.0010; 6211.42.0070; 6110.30.3055 Ms. Melissa Weiss Barthco Trade Consultants 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a woman’s jacket from Turkey, a woman’s vest from China and a woman’s cardigan from Guatemala Dear Ms. Weiss: In your letter dated April 23, 2003, on behalf of Mothers Work, Inc., you requested a tariff classification ruling. You submitted three samples. Style 95302 is a woman’s jacket that is constructed from 78% cotton, 22% polyester, velour knit fabric. The jacket features a hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, front kangaroo pockets below the waist, and a ribbed bottom. The country of origin is Turkey. Style number 96358 is a woman’s vest composed of knit and woven components. The front panels are constructed from 68% cotton, 32% nylon, woven fabric. The back panel and the back collar are constructed from 70% cotton, 30% acrylic, knit fabric. The vest features oversized armholes, a funnel-like collar, two front zippered pockets, and a full front zippered opening. The front panels and front collar are padded. The garment provides insufficient coverage for wear without another outer garment. The country of origin is China. The woven component of style 96358 imparts the essential character of the garment, therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. As such, the garment is classified under the heading for women’s or girls’ other garments. Style 96438 is a woman’s cardigan that is constructed from 100% polyester, knit fabric. The outer surface of the garment measures more 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a V-neckline, long hemmed sleeves with slits, a full front opening with one hook and eye closure, side slits, and a hemmed bottom. Your samples are being returned as requested. The applicable subheading for the jacket will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The duty rate will be 16% ad valorem. The subheading for the vest will be 6211.42.0070, which provides for other garments, women’s or girls’: of cotton: vests. The duty rate will be 8.2% ad valorem. The subheading for the cardigan will be 6110.30.3055, which provides for sweaters…and similar articles, knitted: of man made fibers: other…other: women’s. The duty rate will be 32.2% ad valorem. The jacket falls within textile category designation 335: the vest, category 359; the cardigan, category 639. Based upon international textile trade agreements category 335 from Turkey is subject to quota and the requirement of a visa. Category 359 from China is subject to quota and visa requirements. Category 639 from Guatemala is neither subject to quota nor visa requirements. 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