The tariff classification of a toddler girl’s blouse from Malaysia

NY L87076 September 2, 2005 CLA-2-61:RR:NC:TA:358 L87076 CATEGORY: Classification TARIFF NO.: 6106.20.2030 Sherri Desjardins UPS Supply Chain Solutions P.O. Box 610328 Dallas, TX 75261 RE: The tariff classification of a toddler girl’s blouse from Malaysia Dear Ms. Desjardins: In your letter dated August 24, 2005, written on behalf of Oshkosh B’Gosh Inc., you requested a classification ruling. Submitted style X2599A, manufactured from finely knitted fabric of 97% cotton/3% spandex, is a loosely fitted, sleeveless garment, the slightly scooped neckline of which fastens together at one of the shoulders by means of snaps. As you have requested, the sample garment is being returned. Although you have suggested classification under HTS 6114.20.0010, this is not pertinent because the garment is more specifically provided for as a blouse by virtue of its neck opening. Therefore, the applicable subheading for it will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’ blouses and shirts, knitted…, of man-made fibers, other, girls’, other. The duty rate will be 32 percent ad valorem. The blouse falls within textile category designation 639. 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