The tariff classification of wearing apparel for boys and girls from El Salvador

NY L86820 August 5, 2005 CLA-2-61:RR:NC:TA:358 L86820 CATEGORY: Classification TARIFF NO.: 6109.10.0023; 6110.20.2065; 6110.20.2075 Ann Palacros Apparel Transportation, Inc. 9950 NW 19th Street Miami, FL 33172 RE: The tariff classification of wearing apparel for boys and girls from El Salvador Dear Ms. Palacros: In your letter dated July 28, 2005, written on behalf of INT Trading S.A., you requested a classification ruling. Submitted style 46795 for boys, manufactured from finely knitted, jersey fabric of 100% cotton, is a close-fitting, sleeveless pullover, the neckline of which drops below the nape of the neck and is scooped at the front. Submitted style 3805 for girls, manufactured from finely rib-knitted fabric of 100% cotton, is a sleeveless pullover, the neckline of which does not drop below the nape of the neck and is scooped at the front. Submitted style 67891 for boys, manufactured from finely knitted, jersey fabric of 100% cotton, is a long-sleeved, round-necked pullover. The applicable subheading for style 67891 will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for …pullovers…and similar articles, knitted…, of cotton, other, other, other, …boys’. The duty rate will be 16.5 percent ad valorem. Although you suggested classification for style 3805 under HTS 6114.20.0010, this is not applicable because classification is more specific under HTS 6110.20.2075, which provides for …pullovers…and similar articles, knitted…, of cotton, other, other, other, …girls’. The duty rate will be 16.5 percent ad valorem. Although you suggested classification for style 46795 under HTS 6110.20.2065, this is not applicable because classification is more specific under HTS 6109.10.0023, which provides for …tank tops and similar garments, knitted…, of cotton, … boys’, tank tops and other singlets, boys’. The duty rate will be 16.5 percent ad valorem. Styles 46795 and 67891 fall within textile category designation 338, and style 3805 falls within 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