The tariff classification of a boys’ knit pullover from Guatemala.

NY J83660 May 6, 2003 CLA-2-61:RR:NC:TA:N3:356 J83660 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Ms. Patty Kittel Target Customs Brokers, Inc. 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of a boys’ knit pullover from Guatemala. Dear Ms. Kittel: In your letter dated April 17, 2003, you requested a tariff classification ruling on behalf of Marshall Fields. As requested, your sample will be returned. Style 87864 is a boys’ (sizes 8-20) hooded pullover constructed from 80 percent cotton, 20 percent polyester, finely knit fabric that is napped on the inside surface and sueded or brushed on the outside surface. The fabric measures 20 stitches per two centimeters counted in the horizontal direction. Style 87864 features a self-fabric lined hood; long sleeves with rib knit cuffs; an appliqued logo across the center chest; a pouch pocket below the waist; and a rib knit bottom. The applicable subheading for Style 87864 will be 6110.20.2065, 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: men's or boys'. The rate of duty will be 16.9 percent ad valorem. Style 87864 falls within textile category designation 338. Based upon international textile trade agreements, products of Guatemala and are not presently subject to visa requirements or quota restraints. 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 this ruling letter 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, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division