The tariff classification of a pullover from China

NY M83519 May 30, 2006 CLA-2-*61:RR:NC:TA:358 M83519 CATEGORY: Classification TARIFF NO.: 6110.30.3057; 6111.30.4000 Karen Wilder Gymboree 500 Howard St. San Francisco, CA 94105 RE: The tariff classification of a pullover from China Dear Ms. Wilder: In your letter dated May 10, 2006 you requested a classification ruling. Submitted style BG90828, manufactured from finely knitted fabric of 100% acrylic, is characterized by long sleeves, by a cross-over, v-neckline, and by a one-button closure at the center of the back of the neck. All of the components of this garment are knit to shape and assembled by linking and looping. As you have requested, the sample garment and its accompanying parts are being returned. When sized for infant girls, the applicable subheading for this style will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments…knitted…of synthetic fibers; sweaters, pullovers…and similar articles, except those imported as parts of sets; and when sized for larger girls it will be 6110.30.3057, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted…of man-made fibers, other, other, other, other, other, …girls’, knit to shape articles described in statistical note 6 to this chapter. The duty rates will be 30 and 32 per cent ad valorem, respectively. 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/. In infants’ sizes the garment falls within textile category designation 239, and in larger sizes for girls within 639. 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