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

NY L81307 January 5, 2005 CLA-2-61:RR:NC:TA:358 L81307 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Doug Hyland Nordstrom 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a pullover for girls’ wear from Macau Dear Mr. Hyland: In your letter dated December 15, 2004 you requested a classification ruling. Submitted style GL98273, manufactured from finely rib-knitted fabric of 100% cotton, is a pullover, characterized by a straight-cut neckline and by capped sleeves. The submitted sample is being retained by this office for reference purposes. The applicable subheading for the garment will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for …pullovers…knitted…, of cotton, other, other, other, …girls’. The duty rate will be 16.5 percent ad valorem. The pullover falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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