The tariff classification of a girl’s pullover from China

N007137 February 27, 2007 CLA-2-61:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Ms. Lisa Schulte Associated Merchandising Corporation 7000 Target Parkway, NCD-4456 Brooklyn Park MN 55445 RE: The tariff classification of a girl’s pullover from China Dear Ms. Schulte: In your letter dated February 12, 2007 you requested a classification ruling. Submitted style 00211866 is a girl’s hooded, long sleeve, vee neck pullover. It has a kangaroo patch pocket and rib knit fabric at the hood surround, sleeve cuffs and pocket openings. The item is manufactured from finely knit cotton jersey fabric that measures approximately 16 stitches per two centimeters, counted in the direction the fabric is formed. 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 style 00211866 will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters and similar articles, knitted or crocheted, of cotton, other, other, other, women’s or girls’, knit to shape articles described in statistical note 6 to this chapter. The duty rate will be 16.5 percent 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/. This cardigan falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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