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NY A86651

June 30, 1998

CLA-2-61:SF G03 A86651


TARIFF NO.: 6110.30.3055, 6111.30.4000

Ludene Murphree
The Gap, Inc.
Two Harrison
San Francisco, CA 94105

RE: The tariff classification of a girls' cardigan from Taiwan

Dear Ms. Murphree:

In your letter dated August 14, 1996 you requested a tariff classification ruling.

On September 5, 1996 this office issued a binding ruling which contained a clerical error in line 1 of the last paragraph on page 1. This letter is a correction of that error. The correct HTS number should read "6110.30.3055" instead of "6110.30.5055". All other language in the original ruling remains unchanged.

Style 478308 is made from a fine knit fleece fabric which you state is 100% polyester. This fabric is fleeced on both the interior and exterior surfaces. The garment is a cardigan with a full front right over left opening secured by five buttons. This cardigan has a slightly flared body, a round neckline, long sleeves, and a patch pocket on each front. All edges are finished with contrasting color overlock stitching and there is a contrasting color star shaped applique in the center of each pocket. You have stated that this style will be imported in sizes to fit babies and toddler girls.

The applicable subheading for the cardigan in babies' sizes will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies' garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 33.7 percent ad valorem.

The applicable subheading for the cardigan in girls' sizes will be 6110.30.5055, 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 33.8 percent ad valorem.

Style 478308 in babies' sizes falls within textile category designation 239 and in girls' sizes within category 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.

In accordance with your request your sample will be returned to you under separate cover.

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.


Alice M. Rigdon
Port Director

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