The tariff classification of a woman’s cardigan from Australia

NY K85397 May 6, 2004 CLA-2-61:RR:NC:TA:359 K85397 CATEGORY: Classification TARIFF NO.: 6110.11.0080 Ms. Linda Taylor Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a woman’s cardigan from Australia Dear Ms. Taylor: In your letter dated April 20, 2004, you requested a tariff classification ruling. The submitted sample, style number P750110, is a woman’s long cardigan that extends from the shoulder to the knee area. The garment is constructed from 100% merino wool, inverted 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 round neckline, long tubular hemmed sleeves, a full front opening with no means of closure, and a tubular hemmed bottom. Floral designs are on the front and back panels. Your sample is being returned as requested. The applicable subheading for the cardigan will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of wool or fine animal hair: of wool: other: women’s. The rate of duty will be 16% ad valorem. The cardigan falls within textile category designation 438. Based upon international textile trade agreements products of Australia are neither subject to quota nor the requirement of a visa. 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