The tariff classification of a woman’s cardigan and pullover from Singapore and Macau

NY L85227 June 6, 2005 CLA-2-61:RR:NC:TA:359 L85227 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Jeannine Greener Eddie Bauer P.O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of a woman’s cardigan and pullover from Singapore and Macau Dear Ms. Greener: In your letter dated May 23, 2005, you requested a tariff classification ruling. You submitted two samples that are being returned as requested. Item number 009-0342/0343/0344 a woman’s cardigan that is constructed from 76% cotton, 24% polyester velour knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a hood, long sleeves with loose-fitting ribbed cuffs, a full front opening with a zipper closure, 2 front slant pockets in the weight area, and a loose-fitting ribbed waistband. Although you suggest that the item above is classified in item 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), we note that classification is precluded from heading 6102 HTS, because of the loose-fitting cuffs and waistband. Item number 009-9103/9104/9105 is a woman’s pullover that is constructed from 100% cotton, rib knit fabric. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a woven pointed collar, a V-neckline with two non-functional buttons, long hemmed sleeves, and a hemmed bottom. The applicable subheading for the cardigan and the pullover will be 6110.20.2075, (HTS), which provides for sweaters, pullovers…and similar articles, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. The cardigan and pullover fall 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