The tariff classification of a woman’s cardigan from Hong Kong

NY K89952 October 20, 2004 CLA-2-61:RR:NC:TA:359 K89952 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Wayne Andrews American Logistics International AKA Team Customs Brokerage 1865 Air Lane Drive, Suite 19 Nashville, TN 37210 RE: The tariff classification of a woman’s cardigan from Hong Kong Dear Mr. Andrews: In your letter dated October 7, 2004, you requested a classification ruling on behalf of Outfit Workshop Ltd. You submitted a sample of a woman’s knitted 100% brushed polyester garment. The garment features a full front opening secured with seven buttons, long hemmed sleeves, a hemmed bottom with two side slits, two front patch pockets located at the hip area, and a pointed collar. The garment has small flowers randomly embroidered over the surface of the garment. In your letter you state that you believe the garment should be considered a jacket. The hemmed bottom opening provides scant protection against the elements. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’. The duty rate will be 32% ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Hong Kong 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 Textile Status Report for Absolute Quotas, which is available at our 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). In future requests, please provide a style number for any garment you may submit, and provide a telephone number so that we may contact you if necessary. 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