The tariff classification of a woman’s cardigan from Singapore

NY J83960 May 15, 2003 CLA-2-61:RR:NC:TA: 359 J83960 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Lisa E. Girvin Eddie Bauer P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a woman’s cardigan from Singapore Dear Ms. Girvin: In your letter dated April 25, 2003, you requested a tariff classification ruling. The submitted sample, item number 009-4062/4063/4064/4923, is a woman’s cardigan that is constructed from 100% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a drawstring hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, a right chest pocket, front kangaroo pockets at the waist, and a hemmed bottom. Although you submit that the garment is classified in item 6102.20.0010, we note that classification is precluded from 6102 HTS, because the bottom of the garment is hemmed and the garment does not provide protection from the elements. 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 Singapore 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