The tariff classification of a woman’s cardigan from Vietnam

NY L85252 June 6, 2005 CLA-2-61:RR:NC:TA:359 L85252 CATEGORY: Classification TARIFF NO.: 6110.30.1560 Ms. Jean Gong McNaughton Apparel Group, Inc. 498 Seventh Ave., 9FL New York, NY 10018 RE: The tariff classification of a woman’s cardigan from Vietnam Dear Ms. Gong: In your letter dated May 26, 2005, on behalf of Norton, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style DH1F6Q is a woman’s cardigan that is constructed from 70% acrylic, 30% wool, rib knit fabric (the collar, the sleeves, the back panel, sections of the front panels), and a pattern knit (sections of the front panels). The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a pointed collar, long sleeves with turn back cuffs, a full front opening with a zipper closure, and a straight bottom. The essential character of the garment is given by the rib knit fabric; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation, Rule 3, noted. The applicable subheading for the cardigan will be 6110.30.1560, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of man-made fibers: other: containing 23 percent or more by weight of wool or fine animal hair: other: women’s. The rate of duty will be 17% ad valorem. The cardigan falls within textile category designation 438. 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