The tariff classification of a woman’s reversible knit cardigan from Sri Lanka

NY J85550 July 8, 2003 CLA-2-61:RR:NC:TA:359 J85550 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Jeannine Greener Eddie Bauer, Inc. P.O. Box 97000 Redmond, Washington 98073 RE: The tariff classification of a woman’s reversible knit cardigan from Sri Lanka Dear Ms. Greener: In your letter dated June 3, 2003 you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 009-7715 (regular), 009-7716 (petite), 009-7717 (tall) is a woman’s reversible cardigan constructed from two fabrics bonded together. The fabric on one side is 100% polyester fleece knit fabric. The fabric on the other side is 65% polyester, 35% cotton jersey knit fabric. The outer surface of both fabrics measure more than nine stitches per two centimeters in the horizontal direction. The garment features a hood, long hemmed sleeves, a full front zippered closure, two zippered pockets at the waist on both sides and a hemmed bottom. The garment extends from the shoulder to below the waist and provides complete upper body coverage. In your ruling request, you recommended classification of the submitted garment under HTS 6114.30.3070, which provides for “other garments, other, other, women’s.” However, the garment is not similar to the terms of the subheadings found in 6114. Only garments that lack complete upper body coverage may be considered for classification under heading 6114. 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 Sri Lanka 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