The tariff classification of girls’ knit garments from Korea

PD F83075 February 23, 2000 CLA-2-61:LA:S:T:1:2:G04 F83075 CATEGORY: Classification TARIFF NO.: 6110.30.3025; 6110.30.3055 Ms. Dee Tidaback Montgomery Ward, LLC 1100 W. 115th Street Romeoville, IL 60446 RE: The tariff classification of girls’ knit garments from Korea Dear Ms. Tidaback: In your letter dated February 10, 2000, you requested a tariff classification ruling. Style F046S23 is a girl’s chenille sweater constructed from 100% acrylic knit fabric that has fewer than 9 stitches per 2 centimeters measured in the horizontal direction. The sweater features a hood, a full front zipper opening, long sleeves with rib knit cuffs, and a rib knit bottom. The sweater will be imported in girls’ sizes 4 to 6X. Style F036S27 is a girl’s sweater constructed from 100% acrylic knit fabric that has fewer than 9 stitches per 2 centimeters measured in the horizontal direction. The sweater features a hood with faux fir trim, a full front zipper opening, long sleeves, front besom pockets, and a straight bottom. The sweater will be imported in girls’ sizes S to XL. Style F036S18 is a girl’s sweater-like cardigan constructed from 100% acrylic rib knit fabric that has more than 9 stitches per 2 centimeters measured in the horizontal direction. The sweater-like cardigan features a hood, a full front zipper opening, long sleeves, and a straight bottom. The sweater-like cardigan will be imported in girls’ sizes S to L. Your samples will be returned as requested. The applicable subheading for styles F046S23 and F036S27 will be 6110.30.3025, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: sweaters: girls’. The rate of duty will be 32.9% ad valorem. The applicable subheading for style F036S18 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s or girls’. The rate of duty will be 32.9% ad valorem. Styles F046S23 and F036S27 fall within textile category designation 646 and style F036S18 falls within textile category designation 639. As products of Korea, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport