The tariff classification of a boy’s pullover from China

NY M85907 September 5, 2006 CLA-2-61:RR:NC:TA:358 M85907 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Rosemarie Dorn C Air 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a boy’s pullover from China Dear Ms. Dorn: In your letter dated August 14, 2006, on behalf of your client The Children’s Place Ser Com LLC, you requested a classification ruling. Submitted style E2612L0015 is a boy’s vee neck pullover manufactured from cotton knit jersey fabric containing approximately 14 stitches per 2 centimeters measured in the direction the fabric is formed. The garment has long sleeves and rib knit fabric at the sleeve cuffs, neckline and waistband. You contend that all of the components of this garment are knit to shape and assembled by linking and looping. We find this not to be the case for the following reasons. The front and back panels lack clear and continuous lines of demarcation at the neckline thereby disqualifying them as knit to shape components in accordance with Chapter 61, Statistical Note 6. As you have requested, the sample garment and its accompanying component parts are being returned. The applicable subheading for style E2612L0015 will be 6110.20.2069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers and similar articles, knitted or crocheted, of cotton, other, other, other, men’s or boys’, other. 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/. Style E2612L0015 falls within textile category designation 338. 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