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

NY K81353 December 22, 2003 CLA-2-61:RR:NC:TA:N3:356 K81353 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Mr. William Sherwood Vandegrift Forwarding Company, Inc. One Evertrust Plaza Jersey City, NJ 07302 RE: The tariff classification of boys’ knit pullover garments from China. Dear Mr. Sherwood: In your letter dated November 19, 2003, you requested a tariff classification ruling on behalf of Daron Fashions, Inc. As requested, your samples will be returned. Style P9T2E is a boys pullover garment constructed from 100 percent cotton, jersey knit fabric that measures 26 stitches per two centimeters counted in the horizontal direction. Style P9T2E features a rib knit crew neckline; short, hemmed sleeves; a half moon at the rear neckline; knit fabric inserts on the left shoulder and the front and rear panels; woven fabric labels on the lower front panel and in the left side seam; screen printing and flocking on the center chest; and a straight, unfinished bottom with side slits. Style P8LSSR38 is a boys pullover garment constructed from 100 percent cotton, jersey knit fabric that measures 28 stitches per two centimeters counted in the horizontal direction. Style P8LSSR38 features a rib knit mock neckline; long, hemmed sleeves; a half moon at the rear neckline; a knit fabric insert on the left shoulder; woven fabric labels sewn on the lower front panel and in the left side seam; a large screen print on the center chest; screen printing on the rear panel; and a straight, hemmed bottom with side slits. The applicable subheading for Styles P9T2E and P8LSSR38 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 rate of duty is 16.9 percent ad valorem. Effective January 1, 2004, the rate of duty will be 16.5 percent ad valorem. Styles P9T2E and P8LSSR38 fall within textile category designation 338. Based upon international textile trade agreements, products of China are subject to visa requirements and 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 indicated above should be attached to 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 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division