The tariff classification of a girl's pullover from Taiwan

PD D86036 January 5, 1999 CLA-2-61:A:P:G34 D86036 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Evelyn P. Milling Customs Compliance Coordinator Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a girl's pullover from Taiwan Dear Ms. Milling: In your letter dated December 15, 1998 you requested a tariff classification ruling. The submitted sample, style #3177, is a girl's knit pullover made from variegated yarn of 80 percent acrylic and 20 percent cotton. The garment features a hood without a drawstring, long hemmed sleeves, a slash entry kangaroo pocket, a dyed to match drawstring at the bottom, and overlock stitching in contrasting color on the hem of the hood, the armholes, and the top and bottom of the pocket. You have stated that the pullover will be imported in girls' sizes 4 to 6X and 7 to 16. The applicable subheading for the girl's pullover 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 33.1 percent. The pullover 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. 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, John J. Deegan Port Director Atlanta, GA