The tariff classification of a woman’s cardigan from Vietnam

NY L80083 October 18, 2004 CLA-2-61:RR:NC:TA:359 L80083 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Spencer Hutchins AKA International, Inc. 1200 South 192nd Street, Suite 103 Seattle, WA 98148 RE: The tariff classification of a woman’s cardigan from Vietnam Dear Mr. Hutchins: In your letter dated September 29, 2004, on behalf of Sanmar Corporation, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number L463, is a woman’s cardigan that is constructed from 95% cotton, 5% spandex, double-knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a double-layered self-fabric drawstring hood, long hemmed sleeves, a full front opening with a zipper closure, front kangaroo style pockets, and a hemmed bottom. Although you suggest the garment is classified in HTS 6102.20.0010, it is precluded from heading 6102 HTS because it does not provide protection from the elements. 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 Vietnam 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