The tariff classification of a woman’s cardigan from Australia

NY K82241 January 29, 2004 CLA-2-61:RR:NC:TA:359 K82241 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Nora McGrenehan Good Lad Apparel 431 East Tioga Street Philadelphia, PA 19134 RE: The tariff classification of a woman’s cardigan from Australia Dear Ms. Grenehan: In your letter dated December 23, 2003, you requested a classification ruling on behalf of Kohl’s Department Stores, Inc. As requested, your sample is being returned to you. Your sample, style ST9084, is a woman’s cardigan constructed from two fabrics. The entire front panels of the garment and the hood are constructed from 100% polyester fabric that is napped and measures more than nine stitches per two centimeters in the horizontal direction. The back panel and long sleeves are constructed from 100% cotton 2x2 rib knit fabric. The garment features a hood, long hemmed sleeves, a full front zippered open, kangaroo pockets and a banded bottom. The essential character of the cardigan is given by the 100% polyester knit fabric of the front panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3 (b), 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. 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