The tariff classification of a girls' cardigan from Indonesia

PD 817898 March 20, 1996 CLA-2-61:SF G03 817898 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6111.20.3000 Ludene Murphree The Gap, Inc. Two Harrison Street San Francisco, CA 94105 RE: The tariff classification of a girls' cardigan from Indonesia Dear Ms. Murphree: In your letter dated December 18, 1995 and received by Customs on December 27, 1995 you requested a tariff classification ruling. Style 321025 is made from a fine knit fabric which you state is 80% cotton and 20% polyester. It is an upper body garment with long sleeves and a full front right over left opening secured by seven "pearl" snaps. The sleeves and bottom are hemmed. The interior surface of the garment is fleece. You have indicated that this garment will be imported in infants' sizes S to XL and in toddler sizes in size XXL. The applicable subheading for the cardigan in sizes S to XL will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies' garments and clothing accessories, knitted or crocheted: Of cotton: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 19.8 percent ad valorem. The applicable subheading for the cardigan in size XXL will be 6110.20.2075, HTS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Women's or girls'. The rate of duty will be 19.9 percent ad valorem. Sizes S to XL fall within textile category designation 239 and size XXL within category 339. Based upon international textile trade agreements products of Indonesia are subject to quota and the requirement of a visa. 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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). In accordance with your request your sample will be returned to you under separate cover. 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. Sincerely, Alice M. Rigdon Port Director San Francisco