The tariff classification of a woman’s cardigan from Vietnam

NY L81996 January 31, 2005 CLA-2-61:RR:NC:TA:359 L81996 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Elizabeth Kessens Kellwood Company Sportswear Division 208 North Trenton Street Rutherford, TN 38369 RE: The tariff classification of a woman’s cardigan from Vietnam Dear Ms. Kessens: In your letter dated January 10, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number SH011005, is a woman’s cardigan that is constructed from 95% cotton, 5% spandex, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a ribbed mock collar, long sleeves with loose-fitting ribbed cuffs, a full front opening with a zipper closure, front kangaroo pockets at the waist, and a loose-fitting ribbed bottom. A vertical rib knit fabric strip is inserted extending from under the armholes to the ribbed bottom. 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. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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