The tariff classification of pullover shirts for boys’ wear from Indonesia and Nicaragua

NY G86948 February 6, 2001 CLA-2-61:RR:NC:TA:358 G86948 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Adam Lander Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of pullover shirts for boys’ wear from Indonesia and Nicaragua Dear Mr. Lander: In your letter dated February 2, 2001 you requested a classification ruling. The three submitted samples are manufactured from finely knitted fabric of 100% cotton. The fabric of style 54170 is rib-knitted, whereas the fabric of the other styles is jersey. Style 54170, the lower edge of which is hemmed, is short-sleeved and round-necked. The styling characteristics of style 55595 differ by the long sleeves, formed by inserting contrasting fabric into the hem of the short sleeves of the body of the garment. Style 54166, constructed from panels of fabric which have been pieced together, is round-necked, three-quarter sleeved, and hemmed at the lower edge. As you have requested, the sample garments are being returned. The applicable subheading for the garments 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 17.8 per cent ad valorem. The pullovers fall within textile category designation 338. Based upon international textile trade agreements products of Indonesia and Nicaragua may be 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