The tariff classification of a woman’s cardigan from Australia

NY J84010 May 29, 2003 CLA-2-61:RR:NC:TA:359 J84010 CATEGORY: Classification TARIFF NO.: 6110.30.1560 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s cardigan from Australia Dear Ms. Purcell: In your letter dated May 5, 2003, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style A44722, is a woman’s cardigan constructed from 50% acrylic, 50% wool rib knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a detachable faux fur collar secured by thirteen buttons, long sleeves, a full front opening with one snap closure and a self-fabric belt. The cardigan and the detachable collar and cuffs are classified as composite goods. The essential character is given by the cardigan, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretations (GRI), Rule 3, noted. We note that the fiber content of this cardigan is a 50/50 blend. Section XI, Note (2)A, HTS, states: When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Therefore, since the garment is a blend of 50% acrylic, 50% wool, the garment will be classified under the provision that occurs last – that is, man-made fibers. You have indicated in your letter that the fabric is a blend of 50% wool/50% acrylic. Garments that are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment The applicable subheading for the cardigan will be 6110.30.1560, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: containing 23 percent or more by weight of wool or fine animal hair: other: women’s. The duty rate will be 17% ad valorem. The cardigan falls within textile category designation 438. Based upon international textile trade agreements this product from Australia is not subject to quota or 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