The tariff classification of a woman’s cardigan from Taiwan

NY K83628 March 19, 2004 CLA-2-61:RR:NC:TA:359 K83628 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. John Nagel Sara Lee Branded Apparel 1000 East Hanes Mill Road, 4th Floor Winston-Salem, NC 27105 RE: The tariff classification of a woman’s cardigan from Taiwan Dear Mr.Nagel: In your letter dated February 25, 2004 on behalf of Champion Jogbra, you requested a tariff classification ruling. The submitted sample, style number CE2187, is a woman’s cardigan that is constructed from 88% polyester, 12% spandex openwork crocheted mesh fabric that does not protect the wearer from the elements. The garment features a hood, long sleeves with banded cuffs, a full front opening with a zipper closure, and a banded bottom. A vertical overlaid strip of knit fabric is on the back of the sleeves extending from the armhole to the sleeve cuff. A rubber “elite” label is sewn in the left side seam near the bottom. The hood and placket are finished with knit capping. The applicable subheading for 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 cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Taiwan 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