The tariff classification of a girls' cardigan from Taiwan

PD C80744 November 5, 1997 CLA-2-61:SF G03 C80744 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Annette McCormack Meijer, Inc. 2929 Walker Avenue, N.W. Grand Rapids, MI 49544-9428 RE: The tariff classification of a girls' cardigan from Taiwan Dear Ms. McCormack: In your letter dated October 17, 1997 you requested a tariff classification ruling. Style F97R015T is made from a fine knit fabric which you state is 100% polyester. This fabric is fleeced on both sides. The garment has a full front right over left opening secured by four small metal snaps, a hood, and long sleeves with rib knit cuffs. The hood is lined with a solid color jersey fabric and is finished with a band of ribbed knit capping. A ruffle forms the bottom of this garment. No size range is given beyond girls. The applicable subheading for this garment will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women's or girls'. The rate of duty will be 33.5 percent ad valorem. This 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 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. In accordance with your request your sample will be returned to you under separate cover. 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, Alice M. Rigdon Port Director San Francisco