The tariff classification of a cardigan for girls’ wear from Guatemala

NY H87170 January 24, 2002 CLA-2-61:RR:NC:TA:358 H87170 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Graciela DeAlcon Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a cardigan for girls’ wear from Guatemala Dear Ms. DeAlcon: In your letter dated January 11, 2002 you requested a classification ruling. Submitted style MKG-394H, manufactured from finely double-knitted fabric of 100% cotton, is an unlined garment, characterized by a full-front, zippered opening, by a hood, by long sleeves, and by an open pocket at the lower portion of each of the fronts, which are ornamented by embroidery and textile appliques. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…sweatshirts…and similar articles, knitted…, of cotton, other, other, other, …girls’ The duty rate will be 17.3 per cent ad valorem. The garment falls within textile category designation 339. Based upon international textile trade agreements products of Guatemala may be subject to quota and the requirement of a visa. 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 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division