The tariff classification of a woman’s cardigan from the Philippines

NY J87083 August 20, 2003 CLA-2-61:RR:NC:TA:359 J87083 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Sandy Disher Sara Lee Branded Apparel 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s cardigan from the Philippines Dear Ms. Disher: In your letter dated August 7, 2003 you requested a tariff classification ruling. The submitted sample, style number 5013W, is a woman’s cardigan that is constructed from 100% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a hood, long sleeves, a full front opening with a zipper closure, and 2 sideseam inset pockets at the waist. The hood, the sleeves, the placket, and the bottom are finished with loose ribbed fabric. A “Champion” label is sewn on the bottom left front of the garment. Your sample is being returned as requested. The applicable subheading for 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 be16.9% ad valorem. The cardigan falls within textile category designation 339. Based upon international textile trade agreements products of the Philippines 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