The tariff classification of womenknit cardigans from Taiwan Dear Ms. Williams:

PD E81694 June 1, 1999 CLA-2-61:359:I28:H:TC:CII:BJ CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6110.20.2075 Ms. Gayle E. Williams Sears Merchandise Group 3333 Beverly Rd., BC-173AA Hoffman Estates, Illinois 60179 RE: The tariff classification of womenknit cardigans from Taiwan Dear Ms. Williams: In your letter dated May 3, 1999, you requested a tariff classification ruling. All styles extends below the waist and are constructed with more than nine stitches per two centimeters measured in the horizontal direction. Style 820W (Item 49731)is a woman75% polyester/25% rayon knit fleece cardigan and features a full frontal opening; long sleeves with single metallic snaps at the cuff bands; adjustable snaps on either side at the bottom of the waistband; a pointed collar; two chest pockets with snapped flaps; two welt style pockets at or below the waist; a six panel front; a three panel back and a front and back yoke. Style 818W (Item 49741)is a womans 80% cotton/20% polyester knit fleece cardigan and features a full frontal zipper opening; long sleeves with straight hem cuffs; two chest pockets with velcro-like flaps; two zippered pockets at or below the waist; an attached hood with a drawstring and a banded bottom. Style 819W (Item 49750) is a woman100% polyester knit color block sherpa cardigan and features a full frontal zipper opening extending from the straight hemmed bottom to the stand up collar; long sleeves with hemmed cuffs and side seam pockets at or below the waist. The applicable subheading for Styles 820W and 819W 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 girlsThe duty rate will be 33.1 percent ad valorem. The applicable subheading for Style 818W 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:womenor girls The duty rate will be 18.6 percent ad valorem. Styles 820W and 819W falls within textile category 639. Style 818W falls within textile category 339. Based upon international textile trade agreements, such products of Taiwan are subject to quota and the requirement of a visa. As requested, the samples will be returned. 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 control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Paul Rimmer Port Director Houston/Galveston