The tariff classification of two women’s polar fleece cardigans from Taiwan

PD F82827 February 28, 2000 N CLA-2-61: NEW: TCBI: I19F82827 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of two women’s polar fleece cardigans from Taiwan Dear Ms. Dairo: In your letter dated January 31, 2000 you requested a tariff classification ruling. Two samples were submitted. They are designated as style 14041 and style 24041. They are cardigans made of 100% polyester fleece (frostek) weighing approximately 280 grams per square meter. The cardigans are made out of fabric that contains approximately 22 stitches per two centimeters. The cardigans have stand up collars, full frontal openings with zipper closures, princess seams in front and back, long sleeves with hemmed cuffs, two front side pockets with zippers below the waist, and a hemmed bottom. The collars, plackets, cuffs and bottoms are finished with a shiny trim binding. The samples are being returned as requested. The applicable subheading for the cardigans 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, women’s or girls’. The rate of duty will be 32.9 percent ad valorem. The cardigans fall within textile category designation 639. Based upon international textile trade agreements, products of Taiwan 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.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, Kathleen M. Haage Area Director New York/Newark Area