The tariff classification of a woman's cardigan-styledgarment from Taiwan

PD B85058 June 27, 1997 CLA-2-61:PD:A:TC:I:I04 B85058 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Joann Huang CO & Eddy 215 W. 40 Street, 10th Floor New York, New York 10018 RE: The tariff classification of a woman's cardigan-styled garment from Taiwan Dear Ms. Huang: In your letter dated June 4, 1997, you requested a tariff classification ruling. The submitted sample, style number 31-669, which you describe as a bomber jacket is a woman's cardigan-styled garment. The garment is constructed from knit fabric composed of 65 percent rayon, 30 percent nylon, and 5 percent spandex. The fabric measures more than nine stitches per two centimeters measured in the horizontal direction. The cardigan-styled garment extends below the waist and features a full frontal opening that is secured by five button closures. The garment has a pointed collar; long sleeves with single button cuffs; epaulets at the shoulders; and two chest pockets. The cardigan-styled garment has a straight, banded bottom with adjustable button tabs. The submitted sample will be returned under separate cover. The applicable subheading for the cardigan-styled garment 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: women's or girls'. The rate of duty will be 33.5 percent ad valorem. The cardigan-styled garment 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 may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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, Signed by Jayson P. Ahern Port Director Miami Service Port