The tariff classification of two women’s cardigans from Macau

NY J83959 May 16, 2003 CLA-2-61:RR:NC:TA: 359 J83959 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Lisa E. Girvin Eddie Bauer P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of two women’s cardigans from Macau Dear Ms. Girvin: In your letter dated April 25, 2003, you requested a tariff classification ruling. You submitted two samples of women’s cardigans that are made from 100% polyester, fleece knit fabric. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Item number 006-2415/2416/2417 features a notched-lapel collar, long sleeves with turn up cuffs, a full front opening with 5 button closures, 2 front patch pockets in the waist area, and a straight bottom. Item number 006-2423/2424/2425 features a hood, long sleeves with turn-up cuffs, a full front opening with 5 button closures, and 2 front inset slant pockets in the waist area. The hood, the sleeves, the placket area, and the bottom are finished with knit stitching. Although you submit that each garment is classified in item 6102.20.0010, we note that classification is precluded from 6102 HTS, because the sleeves and the bottom of the garments have no tightening and the garments do not provide protection from the elements. Your samples are being returned as requested. The applicable subheading for each cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), 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. Each cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Macau 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