The tariff classification of a woman's polyester knit polar fleece cardigan from Taiwan

PD D80070 July 24, 1998 CLA-2-61:359:H:TC:CII:BJ:I28 D80070 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Julie Decker, Import Manager Paul Harris Stores,Inc. 6003 Guion Road Indianapolis, Indiana 46268 RE: The tariff classification of a woman's polyester knit polar fleece cardigan from Taiwan Dear Ms. Decker: In your letter dated June 30,1998, on behalf of your client, Paul Harris Stores, Inc., you requested a classification ruling. Style 2541 is a 100% polyester knit polar fleece shirt like cardigan constructed with more than nine stitches per two centimeters measured in the horizontal direction. The hip length garment features a full frontal opening with five button closure; a pointed collar; two sewn in pockets below the waist; long sleeves with hemmed cuffs; a hemmed bottom and side vents. The applicable subheading for the shirt like cardigan 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 duty rate will be 33.3% ad valorem. Style 2541 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. As requested, the sample will be returned. 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 control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Paul Rimmer Port Director, Houston