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

NY K88629 October 21, 2004 CLA-2-61:RR:NC:TA:359 K88629 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Richard DeVitto UPS Supply Chain Solutions Hood Business Park 500 Rutherford Avenue Charlestown, MA 02129 RE: The tariff classification of a woman’s cardigan from China and Macau Dear Mr. DeVitto: In your letter dated October 7, 2004, on behalf of Telluride Clothing Co., 323 Speen St., Natick, MA, 01760, you requested a tariff classification ruling. The submitted sample, style T4010, 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 mock ribbed collar, long hemmed sleeves, a full front opening with a zipper closure, and an attached loose-fitting tubular bottom with inset side pockets. 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 China and Macau 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division