The tariff classification of a woman’s cardigan from China

NY J85504 July 7, 2003 CLA-2-61:RR:NC:TA:359 J85504 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Amanda Bailey Spiegel Imports 3500 Lacey Road Downers Grove, IL 60515 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Bailey: In your letter dated May 30, 2003, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 37-0607K, is a woman’s cardigan constructed from two fabrics. The entire front and the sleeves are constructed from a 51% nylon, 49% polyester warp knit fabric with weft insertions. The back panel, collar, placket and cuffs are constructed from 51% nylon, 49% polyester woven fabric. The garment features a shirt-type collar, long sleeves, a full front opening with eight snap closures and a hemmed bottom. In your ruling request, you recommended classification of the submitted garment under HTS 6110.30.3020; however, the garment is not similar to the terms of that subheading. The essential character of the cardigan is given by the knit fabric of the front panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the cardigan will be 6110.30.3055, 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: other: women’s. The duty rate will be 32.2% ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of China 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