The tariff classification of four women’s knit garments from Taiwan

NY K86263 June 21, 2004 CLA-2-61:RR:NC:TA:359 K86263 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6102.20.0010 Ms. Mary Reynics Tommy Hilfiger USA, Inc. 35 Henry Street Secaucus, NJ 07094 RE: The tariff classification of four women’s knit garments from Taiwan Dear Ms. Reynics: In your letter dated May 21, 2004, you requested a tariff classification ruling. You submitted four samples of women’s knit garments. Style G51012495 is a woman’s cardigan that is made from 80% cotton, 20% polyester, velour knit fabric. The cardigan features a drawstring hood, long sleeves with loose-fitting openings, a full front opening with a zipper closure, 2 inset front vertical zippered pockets in the waist area, and a straight loose-fitting bottom. The sleeve openings and the bottom are finished with knit capping. A vertical ribbed strip of fabric is inserted in the sleeves that extend from the shoulders to the elbow areas. Style A71012492 is a woman’s cardigan that is made from 100% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a pointed shirt-type collar, long sleeves with one button cuffs, a full front opening with a zipper closure, 2 chest pockets with one button closures, and a straight bottom with 2-button adjustable tabs on each side. Style G51012496 is a woman’s jacket that is made from 75% cotton, 25% polyester, knit fabric that is napped on the inside. The jacket features a drawstring hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, 2 front inset side entry pockets in the waist area, and a ribbed bottom. The hood has a faux fur lining. The lining finishes the outside of the hood. The pockets are finished with ribbed fabric. Style W71012502 is a woman’s jacket that is made from 80% cotton, 20% polyester, velour knit fabric. The jacket features a ribbed collar, long sleeves with ribbed cuffs, a full front opening with a zipper closure, and a ribbed bottom. A “Tommy Hilfiger “ logo is sew on the left sleeve above the cuff. The applicable subheading for the two jackets will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The rate of duty will be 15.9% ad valorem. The subheading for the two cardigans will be 6110.20.2075, 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 two jackets fall within textile category designation 335. The two cardigans fall in category 339. Based upon international textile trade agreements products of Taiwan 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