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

NY J85030 June 11, 2003 CLA-2-61:RR:NC:TA:359 J85030 CATEGORY: Classification TARIFF NO.: 6104.62.2011; 6110.20.2075 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s cardigan and pants from Vietnam Dear Ms. Purcell: In your letter dated May 21, 2003 you requested a tariff classification ruling. The submitted sample, item number A55893, is comprised of a woman’s 97% cotton, 3% spandex, cardigan and pants. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a mock collar, long hemmed sleeves, a full front opening with a zipper closure, kangaroo pockets in the front in the waist area, side slits, and a hemmed bottom. Rhinestones appear on the sleeves, the two front panels, the zipper and the upper back. The pants feature an elastic waist and long hemmed leg openings. The applicable subheading for item number A55893, 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 rate of duty will be 16.9% ad valorem. The subheading for item number A55893, the pants, will be 6104.62.2011, which provides for women’s trousers, knitted: of cotton: other: trousers and breeches: women’s: other. The duty rate will be 15.1% ad valorem. The cardigan falls within textile category designation 339. The pants fall in category 348. 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