The tariff classification of boys’ knit pullover garments from Guatemala.

NY F84312 April 7, 2000 CLA-2-61:RR:NC:TA:N3:356 F84312 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Ms. Stephanie A. Goldfischer Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of boys’ knit pullover garments from Guatemala. Dear Ms. Goldfischer: In your letter dated March 9, 2000, you requested a tariff classification ruling on behalf of Kids International, Inc. As requested, your sample will be returned. Style R-1601-A is a boys’ pullover garment that features an attached hood lined with 100 percent polyester mesh knit fabric; a rib knit mitered V-neckline; shoulder yokes; long sleeves with rib knit cuffs; a half-moon at the rear neckline; and a loose fitting, rib knit bottom. The body of the garment is constructed from 60 percent cotton, 40 percent polyester, double knit fabric that measures 22 stitches per two centimeters counted in the horizontal direction. There is a 100 percent polyester, free hanging, mesh knit overlay on the front and back panels extending from the shoulder yokes to the top of the waistband. The mesh overlay is sewn to the body of the garment at the neckline, the shoulder yokes, and the armholes and is not integral to the garment. You state that the same garment will be imported as Style R-1601-B but will be constructed from 80 percent cotton, 20 percent polyester, double knit fabric. The applicable subheading for Styles Style R-1601-A and R-1601-B will be 6110.20.2065, 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: other: men’s and boys’. The duty rate will be 18.2 percent ad valorem. Styles R-1601-A and R-1601-B fall within textile category designation 338. Based upon international textile trade agreements, products of Guatemala are not presently subject to visa requirements or quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number listed above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-637-7081. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division