The tariff classification of a girl's polar fleece top from the Philippines

NY C85258 April 15, 1998 CLA-2-61:RR:NC:TA:N3:358 C85258 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Judy Piccirillo Toys "R" Us Traffic Department 461 From Road Paramus, NJ 07628 RE: The tariff classification of a girl's polar fleece top from the Philippines Dear Ms Piccirillo: In your letter dated March 10, 1998 you requested a classification ruling. The submitted sample, Style 20-33200T8-A for girls sizes 2-4T and Style 30-33200D8-A for girls sizes 4-6X, is a polar fleece top. The garment has long sleeves, a shirt type collar, a full front zipper opening, a hemmed bottom and sleeve cuffs, and side vent pockets. The article is made of 100 percent polyester fabric. The applicable subheading for the girl's polar fleece top, Style 20-33200T8-A and Style 30-33200D8-A, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts and similar articles, knitted or crocheted, of man-made fibers, other, other, girls'. The duty rate will be 33.3 percent ad valorem. Girls' polar fleece tops fall within textile category designation 639. Based upon international textile trade agreements products of the Philippines are presently subject to quota restraints and visa requirements. 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. Since 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. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-466-5865. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division