The tariff classification of girls’ sweaters from Taiwan

NY L87465 September 2, 2005 CLA-2-61:RR:NC:TA:358 L87465 CATEGORY: Classification TARIFF NO.: 6110.20.2025 Craig VerPault The Marmaxx Group Attn: Imports Rt. J4S 770 Cochituate Rd. Framingham, MA 01701 RE: The tariff classification of girls’ sweaters from Taiwan Dear Mr. VerPault : In your letter dated August 30, 2005, written on behalf of Newton Buying Corp. and of Marshalls of MA, Inc., you requested a classification ruling. Submitted styles 10116tds6 and 10115tds6, styled by a full-front, zippered opening that extends into a high collar, and manufactured of 100% cotton, are constructed from back panels and long sleeves of knitted terry and from front panels, collars, cuffs, and waistbands of knitted fabric, the gauge of which measures less than nine stitches per two centimeters. As you have requested, the sample garments are being returned. The applicable subheading for both styles will be 6110.20.2025, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…knitted…of cotton, other, other, sweaters, girls’. The duty rate will be 16.5 percent ad valorem. The garments fall within textile category designation 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