The tariff classification of a Girls' Cotton/Polyester Knit Cardigan and Vest from Macau

PD B85917 June 10, 1997 CLA-2-PD:TC:MEF G 28 CATEGORY: Classification TARIFF NO.: 6110.20.2035; 6110.20.2075 Ms. Maristella Iacobello Import Manager-Administration Phillips - Van Heusen Corporation 1290 Avenue of the Americas New York, New York 10104 RE: The tariff classification of a Girls' Cotton/Polyester Knit Cardigan and Vest from Macau Dear Ms. Iacobello: In your letter dated May 22, 1997, you requested a tariff classification ruling for a Girls' 80% Cotton/20% Polyester Knit Cardigan and Vest. The two-piece sample consists of a knit cardigan and coordinating vest. The material used for both items will be 80% Cotton/20% Polyester Knit. Both items feature a fleece lining and sueded outer surface. Rib-knit patch pockets are placed on either side of the five button opening on both the cardigan and the coordinating vest. The vest, Style 8042 has oversized armholes and extends to the waist. The cardigan, Style 8043,has a rounded neckline, long rib-knit sleeves, and a hemmed bottom. The cardigan and vest will be imported in girls' sizes XS-XXL. The samples provided of Style 8042, Vest, and Style 8043, Cardigan, will be returned to you. The applicable subheading for the Girls' Cotton/Polyester Knit Vest will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Vests, other than sweater vests: Women's or girls'. The rate of duty will be 19.4%. The applicable subheading for the Girls' Cotton/Polyester Knit Cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women's or girls'. The rate of duty will be 19.4%. The Girls' Knit Vest falls within textile category designation 359. The Girls' Knit Cardigan falls within textile category designation 339. Based upon international textile trade agreements, products of Macau are subject to quota and the requirements 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 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. Sincerely, Carole E. Graves Port Director Port of Baltimore