The tariff classification of a cardigan for girls’ wear from Taiwan

NY L86496 July 27, 2005 CLA-2-61:RR:NC:TA:358 L86496 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ray Meighan Federated Merchandising Group Customs Department 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a cardigan for girls’ wear from Taiwan Dear Mr. Meighan: In your letter dated July 20, 2005 you requested a classification ruling. Submitted style 45809 is a long-sleeved garment, the full-front zipper of which extends into the high collar. The fronts of the garment, manufactured from imitation suede that is bonded to knitted pile fabric of 100% polyester, impart the essential character of the garment. The remainder of the garment is manufactured from loosely rib-knitted fabric of 100% cotton. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted…, of man-made fibers, other, other, other, other, … girls’. The duty rate will be 32 percent ad valorem. The cardigan falls within textile category designation 639. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 the ruling, contact National Import Specialist Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division