The tariff classification of a woman’s cardigan and pants from Thailand or Vietnam

NY K85001 April 26, 2004 CLA-2-61:RR:NC:TA:359 K85001 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6104.62.2011 Ms. Alice Liu Atico International, Inc. 501 So. Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of a woman’s cardigan and pants from Thailand or Vietnam Dear Ms. Liu: In your letter dated April 1, 2004 you requested a tariff classification ruling. The submitted sample, item number S62F9331, is a woman’s 80% cotton, 20% polyester, knit two-piece outfit that is comprised of a cardigan (the upper garment) and pants (the lower garment). The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a hood, long hemmed sleeves, a full front opening with a zipper closure, front kangaroo pockets in the waist area, and a hemmed bottom. The hood, the placket and the pockets are finished with knit capping. The pants feature an elasticized drawstring waist and long hemmed leg openings. Twin overlaid vertical strips are sewn on the outer sides of each leg. 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 subheading for the pants will be 6104.62.2011, which provides for women’s trousers, knitted: of cotton: other: other. The rate of duty will be 14.9% ad valorem. The cardigan falls within textile category designation 339. The pants fall in category 348. Based upon international textile trade agreements products of Vietnam and Thailand 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