The tariff classification of a babiesand girls cardigan from Hong Kong

PD D88258 March 1, 1999 COMMENT3COMMENT4CLA-2-61:SF:G03 D88258 CATEGORY: Classification COMMENT5TARIFF NO.: 6110.30.3055, 6111.30.4000 Saralee Antrim-Saizan Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097COMMENT6 COMMENT7RE: The tariff classification of a babiesand girls cardigan from Hong Kong COMMENT8Dear Ms Antrim-Saizan: COMMENT9 In your letter dated February 11, 1999 you requested a tariff classification ruling on behalf of your client, Shopko Stores. COMMENT10 The first submitted sample, Style 939440, is made from a fine knit brushed fleece fabric which you state is 100% polyester. This garment is similar to a cardigan. It has a full front opening secured by a heavy plastic zipper, long sleeves and a hood. The sleeves and bottom are hemmed. There is a slant opening patch pocket on each side of the lower front of the garment. You have indicated that this style will be imported in girls sizes 4-16. The second submitted sample, Style 935968, is identical except for the size range, which will be in toddler sizes. In addition, your letter states that this same style will be imported as Style 939262/939223 in newborn and infants? sizes. COMMENT11 The applicable subheading for this cardigan in girls and toddler sizes 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: Womenor girls The rate of duty will be 33.1 percent ad valorem. The applicable subheading for this cardigan in newborn and infantssizes will be 6111.30.4000, 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. COMMENT12 The cardigan in the girls and toddler sizes falls within textile category designation 639 and in the newborn and infantssizes within category 239. Based upon international textile trade agreements, products of Hong Kong in category 639 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, COMMENT13 Alice M. Rigdon Port Director San Francisco