The tariff classification of a woman’s cardigan from Brunei

NY K80249 November 21, 2003 CLA-2-61:RR:NC:TA:359 K80249 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Jeannine Greener Eddie Bauer P.O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of a woman’s cardigan from Brunei Dear Ms. Greener: In your letter dated October 29, 2003, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 059-0307, is a woman’s cardigan constructed from 95% cotton, 5% spandex 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 mock collar, long hemmed sleeves, a full front zippered opening, two front onseam pockets and a hemmed bottom. Although you suggest that the garment should be classified in heading 6102, HTS, we note that it has a hemmed bottom and hemmed sleeves, which fail to provide the wearer with 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 this product from Brunei is not subject to quota or the requirement of a visa. 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