The tariff classification of a baby’s and girl’s cardigan from Macau

PD D87075 COMMENT2February 19, 1999 COMMENT3CLA-2-61:A:P:G34 D87075 CATEGORY: Classification COMMENT4TARIFF NO.: 6110.30.3055, 6111.30.4000 COMMENT5Mr. John Imbrogulio, Import Specialist Nordstrom, Inc. A/P, Import Office 1617 Sixth Ave., Suite 1000 Seattle, WA 98101-1742 COMMENT6RE: The tariff classification of a baby’s and girl’s cardigan from Macau COMMENT7Dear Mr. Imbrogulio: COMMENT8 In your letter dated January 29, 1999 you requested a tariff classification ruling. COMMENT9 The submitted sample, style ON50074 is a girl’s cardigan made of 100 percent polyester fleece. The garment features a round collar, long hemmed sleeves, a full frontal opening with a right over left four-button closure, two patch pockets at the waist, and a hemmed bottom with side vents. Style ON50074 will be imported in girls’ sizes, 2T to 4T. Style BN50074 will be imported in babies’ sizes, 9 to 24 months. The sample will be returned to you. The applicable subheading for the girl’s 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 rate of duty will be 33.1 percent ad valorem. COMMENT10 The applicable subheading for the baby’s cardigan will be, 6111.30.4000 Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 32.3 percent ad valorem. COMMENT11The girl’s cardigan falls within textile category designation 639. Based upon international textile trade agreements, this product of Macau is subject to quota and the requirement of a visa. The baby’s cardigan falls within textile category 239 and is not subject to quota and does not require a visa from Macau. 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, COMMENT12 John J. Deegan Port Director Atlanta, GA