The tariff classification of upperbody garments for girls’ wear from Guatemala and Vietnam

NY K88003 July 22, 2004 CLA-2-61:RR:NC:TA:358 K88003 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Hilda L. Fontecchio V. Alexander & Co., Inc. 3286 North Park Blvd., Suite D Alcoa, TN 37701-3255 RE: The tariff classification of upperbody garments for girls’ wear from Guatemala and Vietnam Dear Ms. Fontecchio: In your letter dated July 16, 2004, written on behalf of Goody’s Family Clothing, Inc., you requested a classification ruling. Submitted styles 1385220 and 1383227, manufactured from knitted terry of 100% cotton, are hooded garments, characterized by a full-front, zippered opening and ornamented by feminine motifs. An open pocket at the lower portion of each of the fronts is located on the short-sleeved, former style; whereas there are no pockets on the long-sleeved, latter style. As you have requested, the sample garments are being returned. The applicable subheading for the both garments will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…sweatshirts…and similar articles, knitted…, of cotton, other, other, other, …girls’. The duty rate will be 16.5 percent ad valorem. The garments falls within textile category designation 339. Based upon international textile trade agreements these products of Vietnam are subject to quota and the requirement of a visa, but from Guatemala are not. 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