CLA-2-61:RR:NC:TA:359 J88538

Ms. Mila Castillo
White+Warren
80 West 40th Street, 3rd Floor
New York, NY 10018

RE: The tariff classification of a woman’s cardigan from Macau

Dear Ms. Castillo:

In your letter dated August 27, 2003, you requested a tariff classification ruling.

The submitted sample, style 7324, is a woman’s cardigan that is constructed from 100% cotton, doubleknit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a stand-up collar, long hemmed sleeves, a full front opening with a zipper closure, 2 front side entry pockets at the waist, and a hemmed bottom.

Your sample is being returned as requested.

The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The rate of duty will be 16.9% ad valorem.

The cardigan falls within textile category designation 339. Based upon international textile trade agreements products of Macau 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.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