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NY E84096




July 13, 1999

CLA-2-61: G03 E84096

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055

Carin M. Rudich dELiA*s
435 Hudson Street
New York, NY 10014

RE: The tariff classification of a girl’s cardigan from Taiwan

Dear Ms. Rudich:

In your letter dated June 29, 1999, you requested a tariff classification ruling.

Style 65031 is made from a fine knit fabric, which you state is 100%, polyester. Both surfaces are fleece. This garment is a hooded cardigan with long sleeves and a full front opening that is secured by a plastic zipper. There is a side-opening pocket on each side seam and the sleeves and bottom are hemmed. The hood and zipper openings are trimmed with a row of narrow ribbon. You have indicated that this style will be imported in sizes S-XL. In a telephone conversation, you clarified that these sizes are the equivalents of girls’ sizes 7 to16.

The applicable subheading for the cardigan 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: Women’s or girls’. The rate of duty will be 33.1 percent ad valorem.

This style 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.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

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