The tariff classification of a woman’s knitted 100% polyester microfleece cardigan from Taiwan

PD G88089 March 15, 2001 CLA-2-61: CO: CH: DGD IO5 G88089 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. Attorneys and Counselors At Law 156 State Street Boston, MA 02109-2508 RE: The tariff classification of a woman’s knitted 100% polyester microfleece cardigan from Taiwan Dear Mr. Lynch: In your letter dated February 28, 2001, you requested a tariff classification ruling on behalf of your client, Susan Bristol Inc. of Boston, MA. Your sample will be returned as per your request. The submitted sample, Style 1142438, is a woman’s cardigan constructed of 100% polyester double-faced microfleece finely knitted fabric which weighs 17.5 ounces per square yard. The garment features a v-neckline, a full frontal opening secured by three buttons, long sleeves, two patch pockets below the waist and a finished bottom. The neckline, placket, sleeves, pockets and bottom are finished with a pinked edge. The applicable subheading for Style 1142438 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 32.7%. Style 1142438 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. 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. If you have any questions regarding this ruling, contact Field National Import Specialist Dolores Derer at 312/983-1304 or National Import Specialist Michael Crowley at 212/637-7077. Sincerely, Robyn Dessaure Port Director Chicago, Illinois