The tariff classification of infants' and girls' sweater-like cardigans from Bangladesh

PD B88229 August 1, 1997 CLA-2-61:LA:S:T:1:2:G04 B88229 CATEGORY: Classification TARIFF NO.: 6111.20.3000; 6110.20.2075 Mr. Mauritz Plenby Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: The tariff classification of infants' and girls' sweater-like cardigans from Bangladesh Dear Mr. Plenby: In your letter dated July 11, 1997, you requested a tariff classification ruling. The first garment, which will be imported as style I100 or I100A, is an infant's sweater-like cardigan constructed from 60% cotton, 40% polyester finely knit patterned fleece fabric. The garment features a full front opening with a zipper closure, a round neckline, long raglan sleeves with rib knit cuffs, and a peplum-type bottom. The garment will be imported in infants' sizes 6 months to 24 months. The second garment, which will be imported as style T100 or T100A, is a girl's sweater-like cardigan constructed from 65% cotton, 35% polyester finely knit patterned fleece fabric. The garment features a full front opening with a zipper closure, a round neckline, long raglan sleeves with rib knit cuffs, and a peplum-type bottom. The garment will be imported in girls' sizes 2T to 5T. Your samples will be returned as requested. The applicable subheading for the infant's garment (style I100 or I100A) 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 19.2% ad valorem. The applicable subheading for the girl's garment (style T100 or T100A) 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: women's or girls'. The rate of duty will be 19.4% ad valorem. The infant's sweater-like cardigan falls within textile category designation 239 and the girl's sweater-like cardigan falls within textile category designation 339. As products of Bangladesh, the infant's garment (cat. 239) is subject to a visa requirement and the girl's garment (cat. 339) is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel category 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport