The tariff classification of woman’s cardigan from Hong Kong and/or China

NY K85648 May 24, 2004 CLA-2-61:RR:NC:TA:359 K85648 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Larry Lewis Michael Simon 512 Seventh Avenue, 38th Floor New York, NY 10018 RE: The tariff classification of woman’s cardigan from Hong Kong and/or China Dear Mr. Lewis: In your letter dated April 27, 2004, you requested a tariff classification ruling. The submitted sample, style number S094307, is a woman’s cardigan that is made from 69% cotton, 31% nylon, jersey knit fabric that is overlaid with a100% polyester mesh knit sheer fabric on the outer surface of the front panels. The collar and the sleeves are also made from the mesh knit fabric. The outer surface of the jersey knit fabric measures more than 9 stitches per 2 centimeters in the horizontal direction and less than 10 stitches per linear centimeter in the horizontal and vertical directions. The garment features a turn down collar, capped sleeves, a full front opening with 7 rhinestone buttons, and a crocheted bottom with a scallop finish. Decorative beads, rhinestones and sequins are on the front panels. The essential character is given by the jersey knit fabric. Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. 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 Hong Kong and China 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