The tariff classification of a girl’s finely knit cardigan from Malaysia

NY L87568 September 20, 2005 CLA-2-61:RR:NC:TA:358 L87568 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Sherri Desjardins UPS Supply Chain Solutions P.O. Box 610328 Dallas, TX 75261 RE: The tariff classification of a girl’s finely knit cardigan from Malaysia Dear Ms. Desjardins: This ruling replaces NY L87075, dated September 2, 2005, which contained a clerical error with regard to the fiber contents and a mistake of facts with regard to certain features present in the garment. A corrected ruling follows. The sample you resubmitted, style X6496A, is constructed of finely knit, 94% cotton/6% spandex, terry fabric. It has a full front opening that is secured by a nylon zipper closure, a stand-up collar, long sleeves with hemmed fabric at the sleeve openings, a rib knit waistband and scoop pockets above the waist. The submitted sample is a girls’ size 5. As you have requested, the sample garment is being returned. You have suggested classification as a jacket, under HTS 6102.20.0010. That is not our conclusion because the garment lacks sufficient physical characteristics to render its U.S. tariff classification as proposed. The applicable subheading for style X6496A will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers and similar articles, knitted or crocheted, of cotton, other, women’s or girls’. The duty rate will be 16.5 percent ad valorem. Style X6496A 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division