The tariff classification of a woman’s cardigan from Cambodia

NY K84147 April 2, 2004 CLA-2-61:RR:NC:TA:359 K84147 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Janice Sarmiento McNaughton Apparel Group, Inc. 463 Seventh Avenue New York, New York 10018 RE: The tariff classification of a woman’s cardigan from Cambodia Dear Ms. Sarmiento: In your letter dated March 17, 2004, you requested a classification ruling on behalf of Miss Erika, Inc. As requested, your sample is being returned to you. Your sample, style 92726, is a woman’s cardigan constructed from 79% acrylic, 28% rayon knit fabric. The front panels are constructed from a variable rib knit fabric and the back panel and sleeves are constructed from a jersey knit fabric. The outer surface of each fabric measures more than nine stitches per two centimeters in the horizontal direction. The garment features a 2x2 rib knit mock collar, long sleeves with rib knit cuffs, a full front zippered opening and a rib knit bottom at the back. The essential character of the cardigan is given by the variable knit fabric of the front panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32% ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements this product from Cambodia is subject to quota and requires 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.customs.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