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

NY L80378 November 18, 2004 CLA-2-61: RR:NC:TA:359 L80378 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Tom Gould Zisser Group 3807 W. Sierra Hwy. #4420 Acton, CA 93510 RE: The tariff classification of a woman’s cardigan from China and Hong Kong Dear Mr. Gould: In your letter dated October 22, 2004, you requested a classification ruling on behalf of LaRok, a division of L’Koral Incorporated. As requested, your sample is being returned to you. Your sample, style KT091-098K, is a woman’s cardigan constructed from 57% polyester, 40% acrylic, 3% polyacrylic 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 V-shaped neckline, butterfly sleeves, a full front opening with two tie closures, an elastic waistband, and a hemmed bottom. The applicable subheading for style KT091-098K will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32% ad valorem. Style KT091-098K falls within textile category designation 639. Based upon international textile trade agreements this product from China or Hong Kong 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