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

NY F85668 May 26, 2000 CLA-2-61:RR:NC:TA:N3:356 F85668 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Ms. Barbara Grier Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of boys’ knit pullover garments from Guatemala. Dear Ms. Grier: In your letter dated April 24, 2000, you requested a tariff classification ruling. As requested, your sample will be returned. Styles 39663 and 39664 are boys’ pullover garments constructed from 100 percent cotton, finely knit jersey fabric that measures more than nine stitches per two centimeters counted in the horizontal direction. Styles 39663 and 39664 feature a wide, loose fitting body; a rib knit crew neckline; short hemmed sleeves; and a straight, hemmed bottom. The applicable subheading for Styles 39663 and 39664 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 or boys’. The duty rate will be 18.2 percent ad valorem. Styles 39663 and 39664 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