The tariff classification of a woman’s cardigan sweater from Macau

NY J84068 May 29, 2003 CLA-2-61:RR:NC:TA:359: J84068 CATEGORY: Classification TARIFF NO.: 6110.11.0030 Ms. Karen Kuza The Marmaxx Group 770 Cochituate Road Framingham, Massachusetts 01701 RE: The tariff classification of a woman’s cardigan sweater from Macau Dear Ms. Kuza: In your letter dated January 29, 2003, resubmitted with additional information May 6, 2003, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 5739MYF3, is a woman’s cardigan sweater constructed from two fabrics. The upper portions of the front and back panels are constructed from 100% wool cable knit fabric. The lower portions of the front and back panel and the entire sleeves are constructed from 100% boiled wool knit fabric. The outer surface of the boiled wool fabric measures nine or fewer stitches per two centimeters in the horizontal direction. The garment features a turned down collar, long sleeves and a full front opening with five button closures. The collar, sleeves, placket and bottom are finished with knit capping. You have stated in your resubmission the following breakdown: Cable knit fabric sections Boiled wool fabric sections Surface area 37% 63% Weight 7.25 lbs./doz. 12.51bs./doz Value not provided not provided The essential character of your sample is rendered by the boiled wool fabric sections; General Rules of Interpretation (GRI), Harmonized Tariff Schedule of the United States, GRI (3)(b) noted. The applicable subheading for the cardigan sweater will be 6110.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: other: women’s. The duty rate will be 16.1% ad valorem. The cardigan sweater falls within textile category designation 446. 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