The tariff classification of sleeveless pullovers for boys’ wear from China

NY M85215 August 03, 2006 CLA-2-61:RR:NC:TA:358 M85215 CATEGORY: Classification TARIFF NO.: 6110.20.2030 Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of sleeveless pullovers for boys’ wear from China Dear Ms. Shira: In your letter dated July 24, 2006, written on behalf of Fishman & Tobin Inc., you requested a classification ruling. Submitted styles GB46L303 and GB46L300/301/302/304/305, manufactured from knitted fabrics that measure 9.5 stitiches per two centimeters, are basically characterized by a rib-knitted waistband, by rib-knitted, oversized armholes, and by a rib-knitted, v-neckline. As you have requested, the sample garments are being returned. The applicable subheading for these styles will be 6110.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …pullovers…waistcoats (vests) and similar articles; knitted…; of cotton; other; other; vests, other than sweater vests; …boys’. The rate of duty 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/. These garments fall within textile category designation 359. 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