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NY K84849

April 21, 2004
CLA-2-61:RR:NC:TA:359 K84849


TARIFF NO.: 6110.30.3055

Ms. Jayne Uronis
Chadwick’s of Boston
35 United Drive
W. Bridgewater, MA 02379-1026

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

Dear Ms. Uronis:

In your letter dated January 12, 2004, on behalf of Lerner’s, you requested a tariff classification ruling.

The submitted sample, style number LSW148, is a woman’s cardigan that is constructed from 70% acrylic, 30% wool, 3x1x1x1 rib knit fabric (the sleeves, the entire back panel), and 80% polyester, 20% acrylic, knit pile fabric and faux suede fabric (the entire two front panels). The knit pile and the faux suede fabrics are bonded together. The outer surface of the knit pile fabric of the front panels measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a shirt type collar, long sleeves with 1x1 ribbed cuffs, and a full front opening with two buckle closures. The bottom of the back panel is finished with 1x1 ribbed fabric. The knit pile fabric is visible on the collar and through the seams of the front panels. The essential character is given by the bonded fabric of the entire two front panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The tariff classification of the front panels of the cardigan is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS.

The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweatersand similar articles, knitted: of man made fibers: otherother: women’s. The rate of duty will be 32% ad valorem.

The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Taiwan 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.cbp.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.


Robert B. Swierupski

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