The tariff classification of a woman's woman's cardigan from Taiwan and Macau.

NY D83042 September 30, 1998 CLA-2-61:RR:NC:TA:359 D83042 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 woman's cardigan from Taiwan and Macau. Dear Ms. Decker: This is a replacement letter for District Ruling Letter(DRL), PD D80070 (issued July 24, 1998). In your letter of June 30, 1998, and additional information submitted on September 25, 1998 regarding a country of origin (Macau) that was omitted from DRL D80070, you requested a tariff classification ruling. Style number 2541 is a 100% polyester knit polar fleece shirt-like cardigan constructed with more than nine stitches per two centimeters in the horizontal direction. The hip length garment features a full frontal opening with five button closures; 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 cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters, pullovers...and similar articles, knitted: of man-made fibers: other. 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 and Macau 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. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 212-466-5852. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division