The tariff classification of a woman’s cardigan and a man’s jacket from Vietnam

NY J84004 May 23, 2003 CLA-2-61:RR:NC:TA: 359 J84004 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6205.20.2046 Mr. R. Trace Garrett Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a woman’s cardigan and a man’s jacket from Vietnam Dear Mr. Garrett: In your letter dated May 2, 2003, you requested a tariff classification ruling. You submitted two samples. Style number 95623 is a woman’s cardigan that is constructed from 100% polyester, brushed knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a stand up collar, long sleeves, a full front opening with a zipper closure, and 2 front vertical pockets with zipper closures in the waist area. The collar, the sleeves, and the bottom are finished with knit capping. Style 88839 is stated to be a man’s jacket made of 100% woven cotton fabric. The garment is a quilted shirt made of a woven cotton flannel plaid shell with a lining of man-made woven fabric and fiber filling. The garment features a full front left over right opening secured shut by seven buttons. It has long sleeves with buttoned cuffs, a pointed collar, two side vents and two chest pockets with buttoned flaps. Your samples are being returned as requested. The applicable subheading for the 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. The subheading for the jacket will be 6205.20.2046, which provides for men’s or boy’s shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling, napped. The duty rate will be 19.8% ad valorem. The cardigan falls within textile category designation 639. The jacket falls in category 340. Based upon international textile trade agreements products of Vietnam are subject to quota but do not require 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