The tariff classification of girls’ pullovers from El Salvador

NY L86821 August 10, 2005 CLA-2-61:RR:NC:TA:358 L86821 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ana Palacios Apparel Transportation, Inc. 9950 NW 19th Street Miami, FL 33172 RE: The tariff classification of girls’ pullovers from El Salvador Dear Ms. Palacios: In your letter dated July 28, 2005, written on behalf of INT Trading S.A., you requested a classification ruling. Each of the four submitted samples is manufactured from finely knitted fabric of 100% cotton. Style 098223 is a loosely-fitted, sleeveless pullover of rib-knitted fabric embellished by a large decal at the front, the slightly scooped neckline of which does not reach below the nape of the neck. Style 46795 is a widely-cut, . loosely-fitted, spaghetti-strapped pullover of jersey fabric. Style 70078 is a widely-cut, cap-sleeved, slightly scoop-necked pullover of rib-knitted fabric, ornamented by beads and sequins at the front. Style 46795 is a long-sleeved, slightly scoop-necked pullover of jersey, slightly shirred at the shoulders. The applicable subheading for the four styles 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 percent ad valorem. The pullovers fall 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