The tariff classification of a pullover for girls’ wear

NY K85031 April 14, 2004 CLA-2-61:RR:NC:TA:358 K85031 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Russ Holmgren American Shipping Co. Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a pullover for girls’ wear Dear Mr. Holmgren: In your letter dated April 5, 2004, written on behalf of Alarmex Holdings, you requested a classification ruling. Submitted style K79701, comprised of two entities that must be attached together in order to form a garment, is manufactured from finely rib-knitted fabrics of cotton. The underlaying entity of style K79701 is sleeveless at only one of its sides, and held up at its other side by a narrow strap which attaches to the overlaying entity of style K79701 through a buttoned loop under the shoulder seam of this overlaying entity. This overlaying entity, not as long as the underlaying one, is constructed in reverse of the underlaying one, sleeveless at one side and held up at its other side by a strap which attaches to the underlaying entity through a buttoned loop atop the shoulder seam of the underlaying entity. The two entities cannot be worn separately. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for …pullovers…and similar articles, knitted…, of cotton, other, other, other, …girls’. The duty rate cannot be stated because you state that the country of origin “has not been determined at this time.” This style falls within textile category designation 339. Based upon international textile trade agreements this product may be subject to quota and/or the requirement of a visa, depending upon its country of origin. 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 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