The tariff classification of a pullover garment for girls’ wear from Taiwan

NY L82719 March 18, 2005 CLA-2-61:RR:NC:TA:358 L82719 CATEGORY: Classification TARIFF NO.: 6110.20.2025; 6111.20.3000 Betty Coats Kmart Management Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a pullover garment for girls’ wear from Taiwan Dear Ms. Coats: In your letter dated February 17, 2005 you requested a classification ruling. Submitted style WKF512239, manufactured from knitted fabrics of 100% cotton, resembles a sleeveless vest worn over a shirt. The portion resembling the vest is rib-knitted around the waistband. Sewn into its rib-knitted armholes and v-shaped neckline are the finely knitted portions that form the shirt sleeves, upper front opening, and rounded collar. As you have requested, the sample garment is being returned. When sized for infants the applicable subheading for this style will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…knitted…of cotton, sweaters…except those imported as parts of sets; and when sized for larger girls it will be 6110.20.2025, HTS, which provides for sweaters…knitted, of cotton, other, other, girls’. The duty rates will be 14.9 and 16.5 per cent ad valorem, respectively. In sizing for infants this style falls within textile category designation 239, and in sizing for larger girls within 345. 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