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NY C84353

March 11, 1998

CLA-2-61:RR:NC:TA:359 C84353


TARIFF NO.: 6110.30.3055; 6102.30.2010

Ms. Melba R. Dairo
Federated Merchandising Group
1440 Broadway
New York, NY 10018

RE: The tariff classification of two women's garments from Taiwan.

Dear Ms. Dairo:

In your letter dated February 5, 1998 you requested a tariff classification ruling.

You submitted two samples. Style number 100 is a woman's cardigan constructed from 100% polyester, fleece, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a pointed collar; long sleeves with turned back cuffs; a full front opening with 6 button closures; 2 front patch pockets below the waist; 2 side slits and a hemmed bottom. The collar and sleeve cuffs are sherpa trimmed.

Style number 101 is a woman's doublebreasted carcoat constructed from 100% polyester, fleece, knit fabric. The coat has a zippered hood that can be worn down as a collar. The garment features long, hemmed sleeves; a full front opening with 4 functional buttons and 2 nonfunctional buttons; 2 slant, inset pockets below the waist; and a hemmed bottom.

Your samples are being returned as requested under separate cover.

The applicable subheading for style 100, the 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 style 101, the coat, will be 6102.30.2010, which provides for women's carcoats, knitted, other than those of heading 6104: of man-made fibers: other: other. The duty rate will be 29.3% ad valorem.

The cardigan falls within textile category designation 639. The coat falls in category 635. Based upon international textile trade agreements products of Taiwan 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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