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

NY K88361 August 24, 2004 CLA-2-61:RR:NC:TA:359 K88361 CATEGORY: Classification TARIFF NO.: 6102.20.0010; 6110.20.2075 Ms. Johanna L. Berry AKA International, Inc. 1200 South 192nd Street, Suite 103 Seattle, WA 98148 RE: The tariff classification of a woman’s knit cardigan and a jacket from China Dear Ms. Berry: In your letter dated July 29, 2004, you requested a classification ruling on behalf of Hurley International LLC. As requested, your sample is being returned to you. Your first sample, style “Sweet Thing,” is a woman’s cardigan constructed from 95% cotton, 5% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches are formed. The garment features a straight neckline, short sleeves with rib knit cuffs, a full front zippered opening, kangaroo pockets and a hemmed bottom. Your second sample, style “Detention 2,” is a woman’s jacket constructed from 95% cotton, 5% spandex knit fabric. The jacket features a hood, long sleeves with rib knit cuffs, a full front zippered opening, kangaroo pockets and a rib knit bottom that provides a tightening at the waist. The applicable subheading for style “Sweet Thing” will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for style “Detention 2” will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of cotton: women’s. The duty rate will be 15.9% ad valorem. Style “Sweet Thing” falls within textile category designation 339. Style “Detention 2” falls within textile category designation 335. 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