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 N024617 - NY N024721 > NY N024664

Previous Ruling Next Ruling
NY N024664




April 3, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079; 6110.30.3059

Mr. Richard Recupero
Regent-Sutton LLC
1411 Broadway
New York, New York 10018

RE: The tariff classification of woman’s cardigans from Africa or Asia.

Dear Mr. Recupero:

In your letter dated March 3, 2008, you requested a classification ruling.

Style 39673 is a woman’s cut and sewn cardigan that is constructed from 100% polyester, fleece knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a full front opening with a zipper closure, a hood, long sleeves with loose fitting bottoms, 2 inset pockets on the lower front panel, and a loose fitting straight garment bottom. Both the sleeve endings and garment bottom are finished with a finely knitted fabric capping. The cardigan extends below the waist.

Style 36135 is a woman’s cut and sewn cardigan that is constructed from a 60% cotton 40% polyester lightweight double-knit fabric with inserted multifilament man-made fiber yarns. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a full front opening with a 5 button closure, a mock collar, long sleeves with loose fitting bottoms, 2 patch pockets on the lower front panel, and a loose fitting straight garment bottom. The collar, the front panel edges, sleeve endings and the garment bottom is finished with a finely knitted fabric capping. The cardigan extends below the waist.

You asserted classification as jackets of 6102, HTSUS, for both garments. However, both styles lack a tightening at the wrists and garment bottom that are necessary for protection against the elements to warrant classification as jackets. Therefore, the garments are properly classified as cardigans of 6110, HTSUS. The applicable subheading for Style 39673 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.

The applicable subheading for Style 36135 will be 6110.20.2079, HTSUS, which provides for Sweaterand similar articles, knitted or crocheted: of cotton: otherother: other: women’s: other. The duty rate will be 16.5% 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/.

Style 39673 falls within textile category 639 and Style 36135 falls within textile category 339. 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: