The tariff classification of a girl’s cropped garment from China.

N004665 December 22, 2006 CLA-2-61:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Andre Ryu Wicked Fashion, Inc. 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of a girl’s cropped garment from China. Dear Mr. Ryu: In your letter dated December 18, 2006 you requested a classification ruling. Submitted style 7324-1590 is a girl’s cropped hooded article that is made of French terry knit fabric that is 80% cotton, 20% polyester. It has a full front zipper opening, long sleeves, rib knit fabric at the sleeve cuffs and garment bottom and scoop pockets above the “high waist.” The item does not reach the vicinity of the waist. For ruling purposes it is assumed the item is sized for girls 7-16. The sample garment will be returned to you as requested. Although you requested classification as a shrug, this is not possible because of the adequate upper body coverage. The applicable subheading for style 7324-1590 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of cotton, tops, women’s or girls’. The duty rate will be 10.8 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 SK-117 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division