The tariff classification of a pullover and arm warmers from China

NY M82747 May 10, 2006 CLA-2-61:RR:NC:TA:358 M82747 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Yvonne M. Whitley The Millwork Trading Co., Ltd. 1359 Broadway New York, NY 10018 RE: The tariff classification of a pullover and arm warmers from China Dear Ms. Whitley: In your letter dated April 25, 2006 you requested a classification ruling. Submitted style 630446, manufactured from finely rib-knitted fabric of 100% cotton, is a close-fitting, cap-sleeved, boat-necked pullover, ornamented by rhinestones on the front. Attached to each sleeve of this garment by means of plastic swift tacks is a tubular item, resembling an arm. As you have requested, the submitted style is being returned. It is the pullover that imparts the essential characteristic of this style. This pullover and its sleeve warmers constitute a retail as per GRI 3b. Therefore, the applicable subheading for this style will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …pullovers…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 style 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