The tariff classification of a woman’s knit cardigan and a pair of pants from China

NY K87414 July 28, 2004 CLA-2-61:RR:NC:TA:359 K87414 CATEGORY: Classification TARIFF NO.: 6104.63.2011; 6110.30.3055 Ms. Maria E. Julia Spiegel Catalog C/O Newport News 711 Third Avenue, 4th Floor New York, NY 10017 RE: The tariff classification of a woman’s knit cardigan and a pair of pants from China Dear Ms. Julia: In your letter dated July 1, 2004, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 26-8101K, is a woman’s two-piece garment comprised of a cardigan and a pair of pants. The cardigan and the pair of pants are both constructed from 70% polyester, 25% rayon, 5% spandex knit fabric. The outer surface of the fabric of the garments measures more than nine stitches per two centimeters in the horizontal direction. The cardigan features notched collar, long sleeves, a full front opening with one snap closure, flap pockets below the waist, a self-fabric belt, two belt loops and a 100% acetate lining. There is decorative stitching on the collar, placket, pockets and belt. The pants feature a flat waistband, a front opening with a zipper closure and hemmed leg openings. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32% ad valorem. The applicable subheading for the pair of pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: trousers and breeches: women’s: other. The duty rate will be 28.2% ad valorem. The cardigan falls within textile category designation 639. The pair of pants falls within textile category designation 648. Based upon international textile trade agreements these products from China are subject to quota and require visas. 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.customs.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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division