The tariff classification of a woman’s cardigan and a pullover from China

NY K81488 December 24, 2003 CLA-2-61:RR:NC:TA:359 K81488 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 and a pullover from China Dear Mr. Meredith-Jones: In your letter dated November 20, 2003, you requested a classification ruling on behalf of Banana Republic for two samples of women’s knitwear. Style 239454/239439 is a woman’s cardigan constructed from 64% silk, 16% cotton, 18% nylon, 2%spandex jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a round neckline, ¾ length sleeves, a full front opening with five hook-and-eye closures and a tubular bottom. Style 239453 is a woman’s sleeveless pullover constructed from 64% silk, 16% cotton, 18% nylon, 2%spandex jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters, but less than ten per one centimeter, in the horizontal direction. The garment features a round neckline, a partial back opening with one button closure, sleeveless armholes and a tubular bottom. The applicable subheading for the pullover and 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: women’s. The duty rate will be six percent ad valorem. The duty rate for 2004 will be six percent ad valorem. The pullover and cardigan fall within textile category designation 838. Based upon international textile trade agreements this product from China is not subject to quota and does not require 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