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NY J84169




June 12, 2003

CLA-2-61:RR:NC:TA:359 J84169

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055

Ms. Eliazbeth M. Cantu
J.C. Penney Purchasing Corporation
6501 Legacy Drive
Piano, TX 75024-3698

RE: The tariff classification of a woman’s cardigan from China

Dear Ms. Cantu:

In your letter dated May 23, 2003 you requested a tariff classification ruling.

The submitted sample, lot number 816-5600, is a woman’s cardigan that is constructed from 100% acrylic, 2x2 rib knit fabric (the collar, the sleeves, sections of the front panel, and the back panel except for the upper area) and leather (sections of the front panels and the upper back). The cardigan features a mock collar, long sleeves, a full front opening with a zipper closure. The front panels are lined with manmade fiber woven fabric.

The essential character is given by the knit fabric; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted.

Although you believe that that the garment is classified in item 4203.10.4010, HTS, we note that classification is precluded from heading 4203, HTS, because we have determined that the knit fabric is the essential character.

Your sample is being returned as requested.

The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweatersand similar articles, knitted: of manmade fibers: otherother: women’s. The rate of duty will be 32.2% ad valorem.

The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Mike Crowley at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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