The tariff classification of a pullover for girls’ wear from China

NY M82799 May 10, 2006 CLA-2-61:RR:NC:TA:358 M82799 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Deborah Thomas Vandegrift Forwarding Co., Inc. 6431 Alum Creek Dr., Suite K Groveport, OH 43125 RE: The tariff classification of a pullover for girls’ wear from China Dear Ms. Thomas: In your letter dated April 28, 2006, written on behalf of NVLA, you requested a classification ruling. Submitted style 400415, manufactured from rib-knitted fabric of 100% cotton that does not measure more than nine stitches per two centimeters, is a long-sleeved, hooded, pullover, further styled by a partial-front, buttoned opening and an open pocket at each side of the lower front. The submitted garment and its accompanying component parts are being returned. Although you have suggested that this style is a knit to shape article described in statistical note 6 to Chapter 61, HTS, it is not; however, the subheading that you have suggested is correct. Therefore, the applicable subheading for this style will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, 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/. The pullover 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