CLA-2-61:RR:NC:TA:359 K82554
Ms. Mary C. Hunter
Woolrich, Inc.
Two Mill Street
P.O. Box 138
Woolrich, PA 17779
RE: The tariff classification of a woman’s sleeveless cardigan from China
Dear Ms. Hunter:
In your letter dated January 15, 2004, you requested a classification ruling. As requested, your sample is being returned to you.
Your sample, style 7449, is a woman’s sleeveless cardigan constructed from 55% ramie, 45% cotton 1x1 rib knit fabric. The outer surface of the fabric of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a V-shaped neckline, sleeveless armholes finished with knit capping, a full front zippered opening and a hemmed bottom. Extensive embroidery and appliques decorate the two front panels.
In your ruling request, you recommended classification of the submitted garment under HTS 6106.90.3040 or 6110.90.9066. However, the garment is not appropriately classified as a vest because it lacks oversized armholes. It does not qualify as a shirt in heading 6106 because the stitch count does not meet the requirements of Note 4, Chapter 61, Harmonized Tariff Schedule of the United States.
The applicable subheading for the sleeveless cardigan will be 6110.90.9090 Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: other: other: women’s. The duty rate will be six percent ad valorem.
The sleeveless cardigan falls within textile category designation 838. Based upon international textile trade agreements this product from China is not subject to quota and does not require 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,
National Commodity
Specialist Division