The tariff classification of a woman’s cardigan from China

NY K88506 August 18, 2004 CLA-2-61:RR:NC:TA:359 K88506 CATEGORY: Classification TARIFF NO.: 6110.11.0080 Ms. Karanda Ho Loueny Knitters Inc. 250 West Beaver Creek Road, Unit 8 Richmond Hill, Ontario, Canada L4B 1C7 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Ho: In your letter dated August 9, 2004, you requested a classification ruling. Your sample, style 66679, is a woman’s cardigan constructed from 40% wool, 30% viscose, 20% angora and 10% cashmere jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a round neckline, long sleeves and a full front opening with nine button closures. The neckline, sleeves and bottom are finished with 2x2 rib knit fabric. The applicable subheading for the cardigan, style 66679, will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: other: women’s. The duty rate will be 16% ad valorem. Style 66679 falls within textile category designation 438. Based upon international textile trade agreements this product from China is subject to quota and requires 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.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