The tariff classification of a woman’s cardigan and a jacket from Vietnam

NY K82524 February 11, 2004 CLA-2-61:RR:NC:TA:359 K82524 CATEGORY: Classification TARIFF NO.: 6102.20.0010; 6110.20.2075 Mr. Peter Weinrauch Import Commodity Group Ltd. 131 East Merrick Road, 2nd Floor Valley Stream, NY 11580 RE: The tariff classification of a woman’s cardigan and a jacket from Vietnam Dear Mr. Weinrauch: In your letter dated January 16, 2004, you requested a classification ruling on behalf of Harve Benard, New York, New York. As requested, your samples are being returned to you. Your first sample, style 2185, is a woman’s cardigan, similar to a sweater, which is constructed from 100% cotton knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a hood, long sleeves with rib knit cuffs, a full front zippered opening and a rib knit bottom that does not provide a tightening at the waist. Your second sample, style 2195, is a woman’s jacket constructed from 100% cotton jersey knit fabric. The garment features a mock collar, long sleeves with rib knit cuffs, a full front zippered opening and a rib knit bottom that provides a tightening at the waist. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for the jacket will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of cotton: women’s. The duty rate will be 15.9% ad valorem. The cardigan falls within textile category designation 339. The jacket falls with textile category designation 335. Based upon international textile trade agreements these product from Vietnam are subject to quota and require visas. 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