The tariff classification of a woman’s cardigan from Indonesia

NY L82044 February 3, 2005 CLA-2-61:RR:NC:TA:359 L82044 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Gayle E. Williams Sears, Roebuck and Co. Dept 733IMP-D5-257BB 3333 Beverly Rd. Hoffman Estates, IL 60179 RE: The tariff classification of a woman’s cardigan from Indonesia Dear Ms. Williams: In your letter dated January 20, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number WF5AP1174W, is a woman’s cardigan that is made from 70% rayon, 30% polyester, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan extends from the shoulders to below the knees and features the following: a V-neckline; a ruffled shawl collar that extends to the placket and to the bottom of the garment, a full front opening with 2 hook and eye closures, long sleeves, and a flare bottom. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of man made fibers: other…other: women’s. The rate of duty will be 32% ad valorem. The cardigan falls within textile category designation 639. 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