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

NY L86087 July 5, 2005 CLA-2-61:RR:NC:TA:358 L86087 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Yvonne M. Whitley The Millwork Trading Co., Ltd. 1372 Broadway New York, NY 10018 RE: The tariff classification of a pullover for girls’ wear from Vietnam Dear Ms. Whitley: In your letter dated June 29, 2005 you requested a classification ruling. Submitted style 301005, appearing to be two separate garments, is pieced together from finely knitted fabrics of 95% cotton/5% spandex to form one garment. The simulation is a cap-sleeved shrug tying together across the front of a longer, scoop-necked, sleeveless pullover. 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 per cent 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