The tariff classification of a woman’s cardigan from Macau

NY L87217 November 9, 2005 CLA-2-61:RR:NC:N3:359 L87217 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Brandon Terrell GEAR For Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a woman’s cardigan from Macau Dear Mr. Terrell: In your letter dated October 12, 2005, you requested a classification ruling. A sample identified as style G5021 was submitted and will be returned as you have requested. Style G5021 is a woman’s cardigan made of 80% cotton and 20% polyester finely knit fleeced fabric. The fleecing is evident only on the interior of the garment. The garment features long sleeves with hems, a straight hemmed bottom, a spread collar, a full front opening with a zippered closure which extends to the end of the collar, and two front zippered pockets. In your letter you stated that the garment should be classified as a jacket under heading 6102 of the Harmonized Tariff Schedule of the United States (HTS). The garment lacks the tightening required at the cuffs and bottom of a knit jacket. The applicable subheading for style G5021 will be 6110.20.2075, HTS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. The duty rate will be 16.5% ad valorem. Style G5021 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division