The tariff classification of a pullover for girls’ wear from Korea

NY I88713 December 11, 2002 CLA-2-61:RR:NC:TA:358 I88713 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Graciela DeAlcon Wal Mart Stores, Inc. 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of a pullover for girls’ wear from Korea Dear Ms. DeAlcon: In your letter dated December 4, 2002 you requested a classification ruling. The front and the back of submitted style FG32303, a pullover, elasticized around the boat-styled neckline, are manufactured from finely rib-knitted fabric of 100% cotton, and the long sleeves of this style are manufactured from chiffon fabric, woven from 100% polyester. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for …pullovers…and similar articles, knitted…, of cotton, other, other, other, …girls’. The duty rate will be 17.3 per cent ad valorem. The pullover falls within textile category designation 339. Based upon international textile trade agreements products of Korea 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 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division