The tariff classification of a girl’s cardigan from the Philippines

PD D87973 MarchCOMMENT2 11, 1999 COMMENT3CLA-2-61:A:P:G34 D87973 CATEGORY: Classification COMMENT4TARIFF NO.: 6110.20.2075 COMMENT5Mr. Jerry Armani Mamiye Sales, Inc. 112 West 34th Street New York, NY 10120 COMMENT6RE: The tariff classification of a girl’s cardigan from the Philippines COMMENT7Dear Mr. Armani: COMMENT8 In your letter dated February 19, 1999 you requested a tariff classification ruling. COMMENT9 The submitted sample, No. 6748, is a girl’s cardigan made of 55 percent cotton and 45 percent polyester knit fabric. The garment features a hood without a drawstring, long hemmed sleeves with a patch pocket sewn on the upper left sleeve, a right over left full frontal opening with a five-snap closure, two slash-entry patch pockets, a hemmed bottom, embroidered appliques of Mickey Mouse on the left chest and flowers on the right chest, embroidered letters spelling Mickey & Co. on the pockets, and an embroidered Mickey & Co. patch on the center back yoke of the cardigan. The cardigan will be imported in girls’ sizes 2T to 4T and 4 to 6X. COMMENT10 The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, other, women’s or girls’. The rate of duty will be 18.6 percent ad valorem. The sample will be returned to you as requested. COMMENT11 The cardigan falls within textile category designation 339. Based upon international textile trade agreements, products of the Philippines 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, COMMENT12 John J. Deegan Port Director Atlanta, GA