The tariff classification of a men’s knit cardigan from Macau

NY J84358 May 30, 2003 CLA-2-61:RR:NC:TA:N3:356 J84358 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Jeannine Greener Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a men’s knit cardigan from Macau Dear Ms. Greener: In your letter dated April 30, 2003, you requested a tariff classification ruling. As requested, your sample will be returned. Item 033-3532 is a men’s cardigan constructed from both double faced fleece and rib knit fabrics. The front and the back panels and the inner collar are constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. The sleeves, the outer collar, and the waistband are constructed from 100 percent cotton, 2x2 rib knit fabric that measures 9 stitches per two centimeters counted in the horizontal direction. The back and the front panels comprise 60 percent of the visible surface area of the garment and impart the essential character to the garment. Item 033-3532 features a stand-up collar; a full front opening with a zippered closure; long, raglan, self finished sleeves; side entry pockets below the waist; and a loose fitting rib knit bottom. Item 033-3532 will be imported in men’s regular sizes. You state that the same garment will be imported in men’s tall sizes as Item 033-3533. Although you refer to Items 033-3532 and 033-3533 as jackets classifiable in HTSUS 6101.30.2010, the styling features and fabric used in the construction of the garment indicate that it will be worn more in the manner of a sweater or cardigan than as a jacket. Consequently, the applicable subheading for Items 033-3532 and 033-3533 will be 6110.30.3050, 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: other: other: other: men’s or boys’. The rate of duty will be 32.2 percent ad valorem. Items 033-3532 and 033-3533 fall within textile category designation 638. Based upon international textile trade agreements, products of Macau are subject to visa requirements and quota restraints. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division