The tariff classification of girls’ knit pullovers from Peru

PD G87745 March 27, 2001 CLA-2-61:LA:S:T:1:2:G04 G87745 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Kelly Bundy Manager, Customs Administration Mattel, Inc. 333 Continental Boulevard El Segundo, CA 90245-5012 RE: The tariff classification of girls’ knit pullovers from Peru Dear Ms. Bundy: In your letter dated March 13, 2001, you requested a tariff classification ruling. Style 2234 is a girl’s pullover constructed from 100% cotton finely knit fabric. The pullover features a round neckline with knit capping, three-quarter length hemmed sleeves with a slight bell shape, and a straight hemmed bottom. You state in your letter that the pullover will be screen printed on the front and sleeves. The garment will be imported in girls’ sizes S-XL (which corresponds to sizes 7-20). Style 2231 is a girl’s pullover constructed from 100% cotton finely knit fabric. The pullover features a round neckline with rib knit capping, three-quarter length sleeves with self-fabric ruffles at the ends, and a straight bottom finished with a self-fabric ruffle. You state in your letter that the pullover will have floral embroidery on the center front and sleeves. The garment will be imported in girls’ sizes S-XL (which corresponds to sizes 7-20). Your samples will be returned as requested. The applicable subheading for the pullovers will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s or girls’. The rate of duty will be 17.8% ad valorem. The pullovers fall within textile category designation 339. As products of Peru, this merchandise is subject to a visa requirement 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. If you have any questions regarding this ruling, please contact Field National Import Specialist Jerene Henry at (562) 624-9358 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Vera Adams Port Director Los Angeles-Long Beach Seaport