The tariff classification of a woman’s knit cardigan from Pakistan

NY J86050 August 7, 2003 CLA-2-61:RR:NC:TA:359 J86050 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Annie Chik Annie Chik (CHB) 147-39 175th Street, Room #217 Jamaica, New York 11434 RE: The tariff classification of a woman’s knit cardigan from Pakistan Dear Ms. Chik: In your letter dated July 8, 2003, you requested a classification ruling on behalf of 2 Kemp International, New York, New York. As requested, your sample is being returned to you. Your sample, style 9379 is a woman’s cardigan constructed from 80% cotton, 20% polyester knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a hood, long sleeves with rib knit cuffs, a full front zippered opening, kangaroo pockets and a folded and hemmed bottom that does not provide a tightening at the waist. The garment also features the number “7” as an appliqué on at the left chest with decorative rhinestones and tacks; two narrow strips of overlaid fabric which extend the length of each sleeve; and exposed overlock stitching on various seams and edges. In your ruling request, you recommended classification of the submitted garment under HTS 6102.20.0010. However, the garment is not similar to the terms of the headings found in 6102. This garment does not have a tightening at the bottom nor is it the type that is normally worn over other garments for warmth and protection from the elements. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The duty rate will be 16.9% ad valorem. The cardigan falls within textile category designation 339. Based upon international textile trade agreements products of Pakistan 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