The tariff classification of a girls’ pullover from China

NY M83876 June 6, 2006 CLA-2-61:RR:NC:TA:358 M83876 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Anthony LoPresti S.J. Stile Associates LTD 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a girls’ pullover from China Dear Mr. LoPresti: In your letter dated May 31, 2006, written on behalf of Cherry Stix Ltd., you requested a classification ruling. Submitted style KS2228, reissued as A220G4/G7, is manufactured from finely knit fabric that is 72% acrylic, 25% nylon, and 3% spandex. The sequined garment has long sleeves, a rib knit vee neckline and rib knit sleeve cuffs. For ruling purposes it is assumed it is sized for girls 7-16. As you have requested, the sample garment and its accompanying component parts are being returned. The article is not knit to shape because the back panel lacks clear and continuous lines of demarcation at the neckline. The applicable subheading for this style will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …pullovers…knitted…of man-made fibers, other, other, other, other, other, …girls’, other. The duty rate will be 32 per cent 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 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division