The tariff classification of a woman’s cardigan from Australia

NY K82633 February 26, 2004 CLA-2-61:RR:NC:TA:359 K82633 CATEGORY: Classification TARIFF NO.: 6110.11.0080 Ms. Hilda L. Fontecchio V. Alexander & Company, Inc. 3286 North Park Blvd., Suite D Alcoa, Tennessee 37701-3255 RE: The tariff classification of a woman’s cardigan from Australia Dear Ms. Fontecchio: In your letter dated January 23, 2004, you requested a classification ruling on behalf of Goody’s Family Clothing, Inc., Knoxville, Tennessee. As requested, your sample is being returned to you. Your sample, style 1634713, is a woman’s cardigan constructed from 100% brushed wool fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a shirt-type collar, long hemmed sleeves, a full front opening with five button closures, two inset front pockets finished with knit capping and a hemmed bottom. The applicable subheading for the cardigan will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: other: women’s. The duty rate will be 16% ad valorem. The cardigan falls within textile category designation 438. Based upon international textile trade agreements this product from Australia is not subject to quota and does not require a visa. 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