United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N022349 - NY N022435 > NY N022363

Previous Ruling Next Ruling
NY N022363




February 14, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059

Mr. Erick A. Echeverria
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of a woman’s garment from Vietnam.

Dear Mr. Echeverria:

In your letter dated January 17, 2008, you requested a classification ruling. The provided sample is being returned as per your request.

Style WL6594 is a woman’s cardigan with side panels that extend from the garment bottom to the sleeve hem made of a finely knitted 89% polyester 11% elastane fabric. The remainder of the garment is made of a lightweight knitted 100% polyester fabric that has been brushed on the underside. The outer surface of the 100% polyester fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cardigan features a zippered full front opening, a hood, long sleeves with loose fitting hemmed bottoms, two zippered inset pockets on the front panels, and a drawcord hem.

You asserted classification as a jacket. However, the loose fitting hemmed sleeve bottoms and the finely knitted fabric panel and would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as a cardigan under 6110.30.3059, HTSUS.

The applicable subheading for the garment will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The garment falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: