The tariff classification of a children's sweater from Korea

PD A85018 September 6, 1996 CLA-2-61:SF G03 A85018 CATEGORY: Classification TARIFF NO.: 6110.30.3025 Tami Henneman Heyman Corporation 6045 W. Howard Street Niles, IL 60714 RE: The tariff classification of a children's sweater from Korea Dear Ms. Henneman: In your letter dated June 20, 1996 you requested a tariff classification ruling. Style 901 is a long sleeve round neck pullover made from yarn which you state is 100% acrylic. This garment has a rib knit waist and cuffs. There are fewer than 9 stitches per 2 centimeters measured in the horizontal direction. You have indicated that style 901 will be imported in various size ranges, including Toddler, 4-6X, 4-7, 7-14 and 8-11. Chapter 61 Note 9 states in part, "Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments." The applicable subheading for the sweater will be 6110.30.3025, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Sweaters: Girls'. The rate of duty will be 33.8 percent ad valorem. Style 901 falls within textile category designation 646. Based upon international textile trade agreements, products of Korea 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(s) 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. Sincerely, Alice M. Rigdon Port Director San Francisco