The tariff classification of a woman’s cardigan and vest from Swaziland and a woman’s jacket from Lesotho

NY K82608 February 17, 2004 CLA-2-61:RR:NC:TA:359 K82608 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6110.30.3035; 6102.30.2010 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a woman’s cardigan and vest from Swaziland and a woman’s jacket from Lesotho Dear Mr. Hoffacker: In your letter dated January 20, 2004, on behalf of Miss Erika, Inc., 250 Rittenhouse Circle, Bristol, PA 19007, you requested a tariff classification ruling. You submitted three samples of women’s knit garments. Style number 77203 is a woman’s cardigan that is constructed from 100% polyester, fleece knit fabric with 85% acrylic, 15% polyester faux fur trim on the hood and sleeve cuffs. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a hood, long sleeves, a full front opening with a zipper closure, 2 front side entry pockets at the waist, and a hemmed bottom. Style number 77204 is a sleeveless vest that is constructed from 100% polyester, fleece knit fabric with an 85% acrylic, 15% polyester, faux fur collar. The vest features a turn down collar, oversized armholes, a full front opening with 5 button closures, 2 front patch pockets at the waist, and a hemmed bottom. Style number 77249 is a jacket that is constructed from 100% acrylic, fleece knit fabric. The garment features a hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, and a ribbed bottom. Vertical strips of cable knit fabric are inserted in the two front panels. Your samples are being returned as requested. The applicable subheading for the style 77203, the cardigan, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of man made fibers: other…other: women’s. The rate of duty will be 32% ad valorem. The subheading for style 77204, the vest, will be 6110.30.3035, which provides for vests, knitted: of man made fibers: other: vests, other than sweater vests: women’s. The rate of duty will be 32% ad valorem. The subheading for style 77249, the jacket, will be 6102.30.2010, which provides for women’s overcoats…windbreakers, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The rate of duty will be 28.2% ad valorem. The cardigan falls within textile category designation 639; the vest, in category 659; and the jacket, in category 635. Based upon international textile trade agreements these categories are neither subject to quota nor the requirement of a visa from Swaziland and Lesotho. 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.cbp.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