The tariff classification of three women’s knit cardigans from Macau

NY J87654 August 22, 2003 CLA-2-61:RR:NC:TA:359 J87654 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6110.30.3055 Mr. John Imbrogulio Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue, Suite 1000 Seattle, Washington 98101-1742 RE: The tariff classification of three women’s knit cardigans from Macau Dear Mr. Imbrogulio: In your letter dated July 22, 2003 you requested a classification ruling. As requested, your samples are being returned to you. Your sample, style CN80835, is a woman’s cardigan constructed from 98% cotton, 2% spandex knit fabric. The garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a drawstring hood, long sleeves with hemmed cuffs, a full front zippered opening, kangaroo pockets and banded bottom. Style CN80876 is a woman’s cardigan constructed from 81% cotton, 19% polyester french terry knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a drawstring hood, long hemmed sleeves, a full front zippered opening, inseam pockets and a rib knit bottom that does not provide a tightening at the waist. Style CN80862 is a woman’s cardigan constructed from 100% 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 mock collar, long sleeves with banded cuffs, a full front zippered opening, inseam pockets, a mesh knit lining, two six-inch mesh knit inserts placed underneath the arms and extending from the arm to the waist and a banded bottom. The applicable subheading for style CN80835 and style CN80876 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 applicable subheading for style CN80862 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 applicable duty rate will be 32.2% ad valorem. Style CN80835 and style CN80876 fall within textile category designation 339. Style CN80862 falls within textile category 639. Based upon international textile trade agreements products of Macau 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