The tariff classification of a cardigan from China

NY L82147 January 20, 2005 CLA-2-61:RR:NC:TA:358 L82147 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6111.30.4000 Paul Anuschat Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208-8829 RE: The tariff classification of a cardigan from China Dear Mr. Anuschat: In your letter dated January 12, 2005, written on behalf of Fred Meyer, Inc./The Kroger Co., you requested a classification ruling. Submitted style 56-2269, manufactured from polar fleece of 100% polyester, is an unlined, waist-length garment, characterized by a full-front, buttoned opening, by long sleeves and a collar. As you have requested, the sample garment is being returned. In infants’ sizes the applicable subheading for this style will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…; knitted…; of synthetic fibers; sweaters…sweatshirts…and similar articles, except those imported as parts of sets; and in sizes for larger girls it will be 6110.30.3055, HTS, which provides for sweaters…sweatshirts…and similar articles, knitted…, of man-made fibers, other, other, other, other, other, …girls’. The duty rates will be 30 and 32 percent ad valorem, respectively. When sized for infants this style falls within textile category designation 239 and when sized for larger girls within 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