The tariff classification of an upperbody garment from China and Guatemala

NY K87581 July 7, 2004 CLA-2-61:RR:NC:TA:358 K87581 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6111.20.3000 Won Jung Caroline Yoo Sae-A-Trading Co., Ltd. 8th floor, Sae-A Venture Tower 946-12 Daechidong, Kangnamgu Seoul 135-846 Korea RE: The tariff classification of an upperbody garment from China and Guatemala Dear Ms. Yoo: In your letter dated June 30, 2004 you requested a classification ruling. Submitted style AW15W200IB when sized for infants or AW15W200TB when sized for toddlers, manufactured from finely knitted jersey of 100% cotton, is a loose-fitting garment, characterized by a full-front, zippered opening, by long sleeves, a hood, and an open pocket at the lower portion of each of the fronts. There are no portions of this garment that can be tightened for adjusting its fit. As you have requested, the sample garment is being returned. When sized for infants, the applicable subheading for the garment will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…knitted…of cotton; sweaters, pullovers, sweatshirts…and similar articles, except those imported as parts of sets; and when sized for larger children the applicable subheading for it will be 6110.20.2075, HTS, which provides for sweaters, pullovers, sweatshirts…and similar articles; knitted…; of cotton; other; other; other; …girls’. The duty rates will be 14.9 and 16.5 per cent ad valorem, respectively. In infants’ sizes the garment falls within textile category designation 239 and in larger sizes for children within 339. Based upon international textile trade agreements products of China and 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 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