The tariff classification of a girls’ wear top with separate sleeves from Madagascar

NY K83087 February 23, 2004 CLA-2-61:RR:NC:TA:358 K83087 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a girls’ wear top with separate sleeves from Madagascar Dear Mr. Hoffacker: In your letter dated February 9, 2004, written on behalf of Global gold, Inc., you requested a classification ruling. Submitted style 275108, manufactured from finely knitted fabric, is comprised of two components. One of these components is a short-sleeved, round-necked pullover, manufactured from fabric of 100% cotton. The other of these components is a pair of sleeves for the lower arms, manufactured from fabric of 95% cotton/5% spandex. As you have requested, the sample style is being returned. The applicable subheading for this style 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 16.5 percent ad valorem. This style falls within textile category designation 339. Based upon international textile trade agreements products of Madagascar are not subject to quota nor 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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