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NY C83722

February 20, 1998

CLA-2-61:RR:NC:TA:359 C83722


TARIFF NO.: 6110.30.3055; 6110.20.2035

Mr. G.S. Middleton
L.L. Bean, Inc.
Freeport, Maine 04033

RE: The tariff classification of a woman's cardigan and vest from Macau.

Dear Mr. Middleton:

In your letter dated January 8, 1998 you requested a tariff classification ruling.

You submitted two samples. Style number CV70 is a woman's cardigan constructed from 100% polyester, brushed, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a shirt-like collar; long, hemmed sleeves; a full front opening with 6 button closures; 2 front patch pockets in the waist area; 2 side vents; and a hemmed bottom.

Style number DC19 is a woman's sleeveless vest constructed from 80% cotton, 20% polyester, knit fabric that is brushed on the outside surface. The outer surface of the vest measures more than 9 stitches per 2 centimeters in the horizontal direction. The vest features a deep V-neckline; oversized armholes; and a full front opening with 5 button closures. The neckline, armholes, placket and bottom of the garment are finished with elastic capping.

Your samples are being returned under separate cover.

The applicable subheading for cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters, pullovers...and similar articles, knitted: of man-made fibers: other. The duty rate will be 33.3% ad valorem.

The applicable HTS subheading for the vest will be 6110.20.2035, which provides for women's vests, other than sweater vests, knitted: of cotton: other. The duty rate will be 19% ad valorem.

The cardigan falls within textile category designation 639. The vest falls in category 359. Based upon international textile trade agreements products of Macau are subject to quota restraints 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. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 212-466-5852.


Robert B. Swierupski

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