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NY K86072




May 25, 2004
CLA-2-61:RR:NC:TA:359 K86072

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075; 6102.20.0010

Mr. Richard Recupero
Regent International Corporation
1411 Broadway
New York, NY 10018

RE: The tariff classification of four women’s knit garments from Malaysia

Dear Mr. Recupero:

In your letter dated May 10, 2004, you requested a tariff classification ruling.

You submitted four samples of women’s garments that are constructed from 80% cotton, 20% polyester, knit fabric. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 13450 is a cardigan that is made from corded velour knit fabric (sections of the front and back panels) and jersey knit fabric (the remainder of the garment). The cardigan features a fold down collar, long hemmed sleeves, a full front opening with a zipper closure, 2 front side entry pockets in the waist area, side slits, and a hemmed bottom.

Style 13379 is a jacket that is made from velour knit fabric. The jacket features a ribbed mock collar, long sleeves with ribbed cuffs, a full front opening with a zipper closure, 2 front side entry pockets with zipper closures in the waist area, and a ribbed bottom. The sleeves have satin vertical overlaid strips. The pockets and the placket are finished with satin trim.

Style 13769 is a cardigan that is made from corded velour knit fabric. The cardigan features a mock collar with 2 snap closures, long sleeves with self-fabric sewn on hemmed cuffs, a full front opening with a zipper closure, 2 front inset side entry pockets in the waist area, and a self-fabric sewn on hemmed bottom.

Style 12469 is a jacket that is made from corded velour knit fabric. The jacket features a hood with a woven satin lining, long sleeves with ribbed cuffs, a full front opening with a zipper closure, kangaroo style pockets in the waist area, and a ribbed bottom. The hood and the pockets are finished with knit capping.

Although you suggest that styles 13450 and 13769 are jackets in item 6102.20.0010, HTS, they are precluded from heading 6102 HTS, because there is no means of tightening at the sleeve cuffs or at the bottoms. They do not provide the wearer protection from the elements.

The applicable subheading for each cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaterand similar articles, knitted: of cotton: otherother: women’s. The rate of duty will be 16.5% ad valorem.

The subheading for each jacket will be 6102.20.0010, which provides for women’s overcoatswindbreakers, and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The rate of duty will be 15.9% ad valorem.

Each cardigan falls within textile category designation 339. Each jacket falls in category 335. Based upon international textile trade agreements products of Malaysia 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.cbp.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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