The tariff classification of a woman’s cardigan from Cambodia

NY K84108 March 23, 2004 CLA-2-61:RR:NC:TA:359 K84108 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Janice Sarmiento McNaughton Apparel Group, Inc. 463 Seventh Ave. New York, NY 10018 RE: The tariff classification of a woman’s cardigan from Cambodia Dear Ms. Sarmiento: In your letter dated March 11, 2004, on behalf of Miss Erika, you requested a tariff classification ruling. The submitted sample, style number 76963, is a woman’s cardigan that is constructed from 60% cotton, 40% polyester, 1x1 rib knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a hood, long sleeves with self-fabric hemmed cuffs that do not provide tightening, a full front opening with a zipper closure, kangaroo style pockets in the front at the waist, and a self-fabric hemmed bottom that does not provide a tightening. Vertical overlaid strips of knit fabric are sewn on the sleeves extending from the shoulders to the cuffs. The hood, the placket, and the pockets are finished with decorative knit trim. 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 Cambodia 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