The tariff classification of a woman’s cardigan from Macau

NY L80009 October 27, 2004 CLA-2-61:RR:NC:TA:359 L80009 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Fu Son Garment Factory C/O Mr. Peter Tam Knit Illustrated, Inc. 315 West 36th Street, 3rd Floor New York, NY 10018 RE: The tariff classification of a woman’s cardigan from Macau Dear Mr. Tam: In your letter dated October 14, 2004, you requested a tariff classification ruling. The submitted sample, style number U474365, is a woman’s cardigan that is constructed from 72% cotton, 28% polyester, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a stand-up collar, long sleeves with elongated self-fabric cuffs, a full front opening with a zipper closure, 2 front slant zippered pockets in the waist area, and an attached loose-fitting self-fabric tubular bottom. Piping is sewn across the upper front, the upper back and on the sleeves. An embroidered logo appliqué is sewn on the upper left chest. The word “California” is embroidered beneath the appliqué. 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 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