The tariff classification of a woman’s cardigan from India

NY J87482 August 14, 2003 CLA-2-61:RR:NC:TA:359 J87482 CATEGORY: Classification TARIFF NO.: 6110.11.0080 Mr. John Imbrogulio Nordstrom, Inc. Customs Compliance Department 1617 Sixth Ave., Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a woman’s cardigan from India Dear Mr. Imbrogulio: In your letter dated July 14, 2003 you requested a tariff classification ruling. The submitted sample, style number CN77701, is a woman’s long cardigan that extends from the shoulder to below the knee. The garment is constructed from 100% boiled wool, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. You state in your letter that this style will also feature a detachable faux fur collar, that will be held to the garment by buttons. The cardigan features a deep V-neckline, long hemmed sleeves, a full front opening with 3 hook and eye closures, and a hemmed bottom. Embroidered designs are located on the sleeves, the front panels and the back panel. The collar and the cardigan are considered as a composite good. The essential character is given by the cardigan; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. Your sample is being returned as requested. The applicable subheading for the cardigan will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of wool and find animal hair: of wool: other: women’s. The rate of duty will be 16.1% ad valorem. The cardigan falls within textile category designation 438. Based upon international textile trade agreements products of India 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