Ms. Lori P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229
RE: The tariff classification of a woman’s knit cardigan
Dear Ms. Boullet:
In your letter dated June 3, 2005, you requested a classification ruling on behalf of Mountain Hardwear, a wholly owned subsidiary of Columbia Sportswear.
You submitted a garment identified as style OL 1541. The garment features a zippered front opening, long sleeves with hems and interior knit cuffs, two front zippered pockets, a small zippered pocket on the upper exterior of the left sleeve, a straight hemmed bottom and a hood. Your garment will be returned as you have requested.
You have suggested that the garment be classified under heading 6102, under the provision for women’s overcoats, carcoats, and similar articles, knitted or crocheted. According to the Informed Compliance Publication, Apparel Terminology Under the HTSUS, the garment does not have the characteristics common to garments usually associated with heading 6102.
You state that the garment is made up of a double knit fabric weighing 8.55 oz/y² with a combined fiber content of 50% wool, 28% polyester and 22% nylon.
Due to the fact that the cardigan is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The cardigan will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The cardigan may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
The applicable subheading for style OL1541 will be 6110.30.1560, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Containing 23 percent or more by weight of wool or fine animal hair: Other: Women’s or girls’. The duty rate will be 17% ad valorem.
Style OL1541 falls within textile category designation 438. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Camille R. Ferraro at 646-733-3049.
Robert B. Swierupski