The tariff classification of a woman’s cardigan from China

NY K80598 December 4, 2003 CLA-2-61:RR:NC:TA:359 K80598 CATEGORY: Classification TARIFF NO.: 6110.90.9090 Mr. Giles Meredith-Jones Neo-Concept (NY) Corporation 214 West 39th Street Suite 805 New York, New York 10018 RE: The tariff classification of a woman’s cardigan from China Dear Mr. Meredith-Jones: In your letter dated October 28, 2003, you requested a classification ruling on behalf of Banana Republic. Your sample, style 226745, is a woman’s cardigan constructed from 64% silk, 16% cotton, 20% nylon, 1x1 rib knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a shirt-type collar, ¾ length sleeves, a full front opening with four button closures, two patch pockets in the front at the waist and a non-functional two-button tab at the back. The applicable subheading for the cardigan will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: other: other: women’s. The duty rate will be six percent ad valorem. The duty rate for 2004 will be six percent ad valorem. The cardigan falls within textile category designation 838. Based upon international textile trade agreements this product from China 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