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

NY M85145 July 27, 2006 CLA-2-61:RR:NC:TA:358 M85145 CATEGORY: Classification TARIFF NO.: 6110.20.2067 Donna L. Shira RE: The tariff classification of a pullover for boys’ wear from China Dear Ms. Shira: In your letter dated July 18, 2006, written on behalf of Fishman & Tobin Inc., you requested a classification ruling. Submitted style C811030, manufactured from jersey fabric of 55% cotton/45% acrylic, is characterized by long sleeves, a collar, and a partial-front, buttoned opening. 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 components are being returned. The applicable subheading for this style will be 6110.20.2067, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …pullovers…knitted…of cotton, other, other, other, …boys’, knit to shape articles described in statistical note 6 to this chapter. The duty rate will be 16.5 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 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