The tariff classification of a woman’s unfinished cardigan from Japan

NY K80299 December 4, 2003 CLA-2-61:RR:NC:TA:359 K80299 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Ed Gonzalez Yusen Global Logistics Airport Industrial Park Bldg. C-3 Hook Creek Blvd & 145th Avenue Valley Stream, NY 11581 RE: The tariff classification of a woman’s unfinished cardigan from Japan Dear Mr. Gonzalez: In your letter dated November 3, 2003, on behalf of Tredia USA Co. and Nova Knits, Inc., you requested a tariff classification ruling. The submitted sample, style number 2053, is a woman’s unfinished cardigan that is constructed from 70% viscose, 30% nylon, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. You state in your request that the importer will be Nova Knits, 645 Harrison Street, 4th floor, San Francisco, CA 94107. The garment features a round neckline, long sleeves with ribbed cuffs, a line of demarcation that is formed by a vertical row of knit stitches that extends down the entire front, and a ribbed bottom. The neckline, the sleeve openings and the bottom are all stitched closed. You submitted additional information on November 25, 2003. The information included a sketch of the proposed finished garment that shows a round neckline, long sleeves with ribbed cuffs, a full front opening with 11 button closures and a ribbed bottom. You also stated that the knit full needle tape that will be linked to the center front and the neck trim are produced in the United States. You further stated that after washing and ironing, the main label and the size label will be sewn to the center back and the content label will be sewn at the wearer’s right hand side seam (6” above the bottom). The General Rules of Interpretation, Rule 2(a), Harmonized Tariff Schedule of the United States provides that: “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled”. The essential character of the garment under consideration, is that of a woman’s knitted cardigan. The applicable subheading for the unfinished cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of man made fibers: other…other: women’s. In 2003 the rate of duty will be 32.2% ad valorem. The duty rate in 2004 will be 32% ad valorem. The unfinished cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Japan 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.cbp.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