The tariff classification of a woman’s sweater-like cardigan from Taiwan

PD E82274 May 28, 1999 CLA-2-61:LA:S:T:1:2:I23 E82274 CATEGORY: Classification TARIFF NO.: 6110.30. 3055 Ms. Teresa A. Raffa Customs Analyst Associated Merchandising Corporation 1440 Broadway New York, New York 10018 RE: The tariff classification of a woman’s sweater-like cardigan from Taiwan Dear Ms. Raffa: In your letter dated May 18, 1999, you requested a tariff classification ruling. The submitted sample, style FA3301, is a woman’s. sweater-like cardigan constructed from 100% polyester knit fleece fabric. The garment features a hood with a drawstring, long sleeves, a full front opening with a heavy-duty zipper closure, kangaroo pockets below the waist and a straight bottom. Your sample will be returned as requested. The applicable subheading for the garment will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…knitted or crocheted: of man-made fibers: other: other: other: other: women’s. The rate of duty will be 33.1% ad valorem. The garment falls within textile category designation 639. As a product of Taiwan, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel category 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach