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

NY M85767 August 14, 2006 CLA-2-61:RR:NC:TA:358 M85767 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Rosemarie Dorn C Air 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a cardigan for girls’ wear from China Dear Ms. Dorn: In your letter that was received by this office of August 10, 2006, written on behalf of The Children’s Place Ser Com LLC, you requested a classification ruling. Submitted style D3612M0007, manufactured from knitted fabric of 100% cotton, is characterized by long-sleeves, a v-neckline, and a full-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 component parts are being returned. The applicable subheading for this style will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted…, of cotton, other, other, other, …girls’, 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 cardigan 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