The tariff classification of a woman’s cardigan from Macau

NY K83274 March 2, 2004 CLA-2-61:RR:NC:TA:359 K83274 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. John Imbrogulio Nordstrom. Inc. 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a woman’s cardigan from Macau Dear Mr. Imbrogulio: In your letter dated February 18, 2004 you requested a tariff classification ruling. The submitted sample, style CN87193, is a woman’s cardigan that is constructed from 98% cotton, 2% spandex, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a ribbed collar, long hemmed sleeves with slits, a full front opening with a zipper closure, 2 front side entry pockets in the waist area, and a ribbed bottom. Zig-zag stitching is on the shoulders and the pockets. Overlock stitching is on the front of the garment and at the sleeve openings. Your sample is being returned as requested. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. The cardigan falls within textile category designation 339. Based upon international textile trade agreements products of Macau are subject to quota and the requirement of 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.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