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M81286 M8 Ruling Active

The tariff classification of a cardigan-styled garment for girls’ wear from China

Issued March 27, 2006 by U.S. Customs and Border Protection.

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M8 M81286 (March 27, 2006)

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

Submitted style J9267, manufactured from jersey fabric of 100% cotton, is a long-sleeved, waist-length garment that fastens together at the front by means of one button at the center of the round neckline. The submitted sample and its accompanying components are being retained by this office for reference purposes. Although you have suggested classification as a knit to shape article, this is not possible because the line of demarcation at the front of the neckline is not clear and continuous. Therefore,

CBP rationale

the applicable subheading for this style will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted…, of cotton, other, other, other, …girls’, other.

Full text

NY M81286 March 27, 2006 CLA-2-61:RR:NC:TA:358 M81286 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Melissa Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a cardigan-styled garment for girls’ wear from China Dear Ms. Fox: In your letter dated March 17, 2006, written on behalf of Hartstrings, LLC, you requested a classification ruling. Submitted style J9267, manufactured from jersey fabric of 100% cotton, is a long-sleeved, waist-length garment that fastens together at the front by means of one button at the center of the round neckline. The submitted sample and its accompanying components are being retained by this office for reference purposes. Although you have suggested classification as a knit to shape article, this is not possible because the line of demarcation at the front of the neckline is not clear and continuous. Therefore, the applicable subheading for this style will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted…, of cotton, other, other, other, …girls’, other. The duty rate will be 16.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This garment 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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