The tariff classification of a woman’s cardigan from Macau

NY K84604 April 5, 2004 CLA-2-61:RR:NC:TA:359 K84604 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt Seventy-five Broad Street New York, NY 10004 RE: The tariff classification of a woman’s cardigan from Macau Dear Ms. Shira: In your letter dated March 23, 2004 on behalf of Warnaco, Inc., 149 Madison Avenue, New York, NY 10016, you requested a tariff classification ruling. The submitted sample, style number JF34L10(2VC7038), is a woman’s cardigan that is constructed from 100% polyester, openwork knit 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 insert in the sleeve and at the armhole. On the sleeves, the insert extends from the shoulders 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. Sequined appliques spell “REBEL” across the chest. The fabric inserts, the cuffs, the bottom and the capping are made from 92% polyester, 8% elastane, jersey knit fabric. 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 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