The tariff classification of a fleece cardigan from Hong Kong

PD F82064 January 31, 2000 CLA-2-61:G03 F82064 CATEGORY: Classification TARIFF NO.: 6110.30.3055, 6111.30.4000 Karen J. Brandenburger Director of Production hanna Andersson 1010 NW Flanders Portland, OR 97209 RE: The tariff classification of a fleece cardigan from Hong Kong Dear Ms. Brandenburger: In your letter dated January 8, 2000 you requested a tariff classification ruling. The submitted samples, which are identical, except for the size ranges, are made from a fine knit fabric that you state is 100% polyester. This fabric is napped on both sides. The basic garment is a long sleeve cardigan with a full front right over left opening secured by five plastic buttons. The shirt styled collar and the turned up cuffs are trimmed with a contrasting color “faux” fur. The cardigan bottom is hemmed. You have indicated that the style numbers will be 21715, 21529 and 21530. These styles are for women, girls and baby girls respectively. The applicable subheading for Style 21530 will be 6111.30.4000, Harmonized Tariff Schedule of the United States (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 31.8 percent ad valorem. The applicable subheading for Styles 21715 (women’s sizes) and 21529 (girls’ sizes) will be 6110.30.3055, HTS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’. The rate of duty will be 32.9 percent ad valorem. Style 21530 falls within textile category designation 239 and styles 21715 and 21529 fall within category 639. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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, Alice M Rigdon Port Director San Francisco