The tariff classification of two women's man-made fiber cardigans from Taiwan

PD C84106 March 5, 1998 CLA-2-61:CO:CH DGD IO5 C84106 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of two women's man-made fiber cardigans from Taiwan Dear Ms. Dairo: In your letter dated February 5, 1998, you requested a tariff classification ruling. Your samples will be returned as you requested. The submitted sample, Style 103, is constructed with a body of 100% polyester fleece knitted fabric and with a collar, cuffs, and pocket flaps of a sherpa fabric constructed from 50% acrylic, 50% polyester. The garment, which you refer to as a short jacket, has a round neckline, a fold down collar, a full six button frontal closure, long sleeves with rolled up cuffs, two decorative pocket flaps and a hemmed bottom with side vents. The item extends to the upper thigh. The second submitted sample represents Style 106 and is manufactured of 100% polyester fleece. The cardigan features a stand-up collar, a full frontal zipper closure, long hemmed sleeves, a drawstring at the waist, two slash pockets with zipper closure below the waist, and a hemmed bottom. The applicable subheading for the cardigans will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats 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 33.3%. Styles 103 and 106 fall 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. This ruling is being issued under the provisions of Section 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, Kevin Weeks Port Director Chicago, Illinois