The tariff classification of a woman’s cardigan from Korea

NY J89939 November 20, 2003 CLA-2-61:RR:NC:TA:359 J89939 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Fifi Pudjijanto Gap Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of a woman’s cardigan from Korea Dear Ms. Pudjijanto: In your letter dated October 17, 2003, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, 220519, is a woman’s cardigan constructed from 56% nylon, 39% cotton, 5% spandex french terry knit fabric. The fabric of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a mock collar, long sleeves with loose fitting banded cuffs, an inside mesh lining at the upper backs and at the grommets, a full front zippered opening, two slant pockets and a banded bottom that does not provide a tightening at the waist. Although you suggest a classification in heading 6102 as a jacket, we note that the garment lacks a tightening at the waist and sleeve cuffs and it fails to protect the wearer from the elements. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ 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%. The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Korea 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