The tariff classification of women’s cardigans from Brunei Darussalam and Pakistan

NY L80946 November 29, 2004 CLA-2-61:RR:NC:TA:359 L80946 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Jeannine Greener Eddie Bauer P.O. Box 97000 Redmond WA 98073-9700 RE: The tariff classification of women’s cardigans from Brunei Darussalam and Pakistan Dear Ms. Greener: In your letter dated November 12, 2004, you requested a classification ruling. Three ladies garments were submitted and will be returned as you have requested. Style 059-0426 is a woman’s cardigan made of finely knit 100% cotton fabric. The garment features a full front zippered opening, raglan sleeves with rib knit cuffs, knit mesh fabric connecting the sleeves to the body of the garment for a decorative effect, front pockets, a hood, and a rib knit waistband. Style 059-0384 is a woman’s cardigan made of finely knit 100% cotton fabric. The garment features a full front zippered opening, a mock turtle neck collar, long sleeves with rib knit cuffs, front pockets, and a rib knit waistband. Style 059-0423 is a woman’s cardigan made of finely knit 100% cotton fabric. The garment features a full front zippered opening, long sleeves with rib knit cuffs, front pockets, a hood, and a rib knit waistband. In your letter you stated that these garments should be classified as jackets. The waistbands of all three garments did not provide sufficient tightening at the waist, which precluded them from consideration as jackets. The applicable subheading for all three styles will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers…and similar articles, knitted or crocheted: Of Cotton: Other: Other: Women’s or girls’. The duty rate will be 16.5% ad valorem. All three styles fall within textile category designation 339. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa. Products of Brunei Darussalam are not subject to quota and do not require 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). 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