The tariff classification of a girl’s cardigan from Taiwan

PD F85643 May 4, 2000 CLA-2-61: G03 F85643 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Swapna Venkateswaran Esprit de Corp 900 Minnesota Street San Francisco, CA 94107 RE: The tariff classification of a girl’s cardigan from Taiwan Dear Ms. Venkateswaran: In your letter dated April 18, 2000 you requested a tariff classification ruling. Style 8331031 is made from a fine knit fleece fabric that you state is 100% polyester. The fabric is fleeced on both sides and weighs 230 grams per square meter. This item is a long sleeve, hooded cardigan with a full front opening secured by a metal zipper. The wrists and bottom are hemmed. There are decorative narrow strips of woven fabric at the side seams and a short invisible zipper on each sleeve at the wrist. A heat transfer of a logo appears on both the upper left chest front and across the lower back. You have indicated that the cardigan will be imported in girls’ sizes 7-16 as S, M, L and XL. The applicable subheading for Style 8331031 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: Women’s or girls’. The rate of duty will be 32.9 percent ad valorem. Style 8331031 falls 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. In accordance with your request, your sample will be returned to you under separate cover. 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