The tariff classification of a girl’s "hoodie" style top from the Korea or Macao

NY L87292 September 13, 2005 CLA-2-61:RR:NC:TA:358 L87292 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Jennifer Caldwell Global Gold Inc. 1410 Broadway, 8th Floor New York, NY 10018 RE: The tariff classification of a girl’s “hoodie” style top from the Korea or Macao Dear Ms. Caldwell: In your letter dated September 6, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, reference number KK88808-002CT00, is a girl’s "hoodie" style top that is constructed from finely knit 1 X 1 rib cotton fabric. The garment has abbreviated coverage and does not reach the vicinity of the waist. It features a hood, long sleeves with rib knit cuffs, a full front opening with a lightweight zipper closure and rib knit fabric at the bottom. It also has a band of sequin beading, approximately three quarters of an inch wide, on both interior sides of the zipper opening and extending around the interior of the hood opening. The style will be imported in girl’s sizes 7-16. The applicable subheading for reference number KK88808-002CT00 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of cotton, tops, women’s or girls’. The rate of duty will be 10.8% ad valorem. The cotton top falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division