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NY J84631




June 5, 2003

CLA-2-61:RR:NC:TA: 359 J84631

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.1560

Ms. Kim Whitfield
Barthco International, Inc.
390 Franklin Avenue
Franklin Square, NY 11010

RE: The tariff classification of two women’s cardigans from China

Dear Ms. Whitfield:

This letter replaces New York Ruling Letter (NYRL) NY J83914 that was issued to you on April 30, 2003. In your facsimile dated May 15, 2003 you state that there is an error in the style number. The style number in the ruling is 758278M. It should be 752854M. Please see correction below.

In your letter dated April 23, 2003, on behalf of Revue, LLC, 512 7th Avenue, 32nd Floor, New York, NY 10018, you requested a tariff classification ruling.

You submitted two samples of women’s cardigans. Style number 752854M is constructed from leather (sections of the front two panels) and 70% acrylic, 30% wool, 2x2 rib knit fabric (the collar, the sleeves, the back panel, sections of the front panels). The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a mock collar, long sleeves, and a full front opening with a zipper closure. The front panels are hemmed. The front two panels are lined with a man made fiber woven fabric.

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

Style F03-79 is constructed from suede (a large section of each of the front panels, a large section of the back panel) and 70% acrylic, 30% wool, 2x2 rib knit fabric (the collar, the sleeves, the remainder of the front and back panels). The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a mock collar, long sleeves, and a full front opening with a zipper closure. The suede sections of the front and back panels are hemmed at the bottom.

The above garment is a composite good consisting of knitted fabric and leather components. Neither the knit nor the suede portion imparts the essential character to the garment. In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedules, when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. As such, the garment is classifiable under heading 6110, HTS.

Your samples were returned with ruling NY J83914.

The applicable subheading for each cardigan will be 6110.30.1560, Harmonized Tariff Schedule of the United States (HTS), which provides for sweatersknitted: of man made fibers: other: containing 23 percent or more by weight of wool or fine animal hair: other: women’s. The duty rate will be 17% ad valorem.

Each cardigan falls within textile category designation 438. 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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