The tariff classification of a pullover shirt for boys’ wear from Guatemala

NY F80769 December 23, 1999 CLA-2-61:RR:NC:TA:358 F80769 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Kris Spurbeck DHC Transportation 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of a pullover shirt for boys’ wear from Guatemala Dear Mr. Spurbeck: In your letter dated December 14, 1999, on behalf of Target Stores, you requested a classification ruling. Submitted style S033233 appears to be a short-sleeved T-shirt with a hemmed bottom, hemmed sleeves, and a rib-knitted, round neckline; however, it is manufactured from finely knitted cotton jersey, weighing 213 grams per square meter. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers…and similar articles, knitted…of cotton, other, other, other…boys’. The duty rate will be 18.6 per cent ad valorem. The pullover falls within textile category designation 339. Based upon international textile trade agreements products of Guatemala are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division