The tariff classification of a woman’s cardigan from Korea

NY K81744 February 11, 2004 CLA-2-61:RR:NC:TA:359 K81744 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Melissa Weiss-Fox Barthco Trade Consultants 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a woman’s cardigan from Korea Dear Ms. Weiss-Fox: In your letter dated January 9, 2004, you requested a classification ruling on behalf of Jones Apparel Group. As requested, your sample is being returned to you. Your sample, SW7954, is a woman’s cardigan constructed from two fabrics. The entire front panels are constructed from two fabrics that are bonded together. The fabric on one side is 100% polyester jersey knit fabric. The fabric on the other side is 100% polyester sherpa knit fabric. The outer surface of both fabrics measure more than nine stitches per two centimeters in the horizontal direction. The collar, sleeves and back panels are constructed from 100% acrylic 3x3 rib knit fabric. The garment features a mock collar, long sleeves and a full front zippered opening. The essential character of the cardigan is given by the bonded knit fabric of the front panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for 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% ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements this product from Korea is subject to quota and requires 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