The tariff classification of a girl’s cardigan from Macau

PD E82489 June 10, 1999 CLA-2-61:A:P:G34 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Andrew Titley Franklin Services, Inc. 265 E. Merrick Road Suite 209 Valley Stream, NY 11580 RE: The tariff classification of a girl’s cardigan from Macau Dear Mr. Titley: In your letter dated April 28, 1999 you requested a tariff classification ruling. The submitted sample, article 2035, is a girl’s cardigan made of 63 percent polyester, 34 percent cotton, and 3 percent spandex waffle knit fabric. The garment features a v-neck, long hemmed sleeves, a full frontal opening with a five-button closure, and a hemmed bottom. The rib knit binding on the v-neck and front opening is made of a contrasting color. The cardigan will be imported in girls’ sizes, medium. The applicable subheading for the 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, women’s or girls’. The rate of duty will be 33.1 percent ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements, products of Macau 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, Joanne Fogg Acting Port Director Atlanta, GA