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NY B88691

September 24, 1997

CLA-2-61:RR:NC:TA:N3:358 B88691


TARIFF NO.: 6110.20.2075

Mr. Mauritz Plenby
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018

RE: The tariff classification of a girl's cardigan from South Africa.

Dear Mr. Plenby:

In your letter dated August 15, 1997, on behalf of your client Target, you requested a tariff classification ruling.

The submitted sample, Style #31WAFSHT, is a girl's finely knit cardigan. The garment is constructed of 60% cotton, 40% polyester fabric, and features a scoop neckline with rib knit trim, long sleeves with rib knit trim, a full front opening with a four button closure, and lettuce edging around the bottom.

You state in your letter that the garment will be imported in girls' sizes 2-5T.

We are returning your sample as you requested.

The applicable subheading for the cardigan, Style #31WAFSHT , will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, women's and girls'. The rate of duty will be 19.4% ad valorem.

The cardigan falls within textile category designation 339. Based upon textile trade agreements, products of South Africa are presently not subject to quota restraints nor visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-466-5865.


Robert B. Swierupski

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