The tariff classification of girls’ knitwear from China

NY L89371 December 21, 2005 CLA-2-61:RR:NC:TA:358 L89371 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6114.20.0010 Mr. Charles Santarelli Mersant International 158-12 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of girls’ knitwear from China Dear Mr. Santarelli: In your letter dated December 9, 2005, on behalf of your client Parigi Group, you requested a classification ruling. Three garments were submitted with the request. They will be returned to you. Submitted style PM 67293 is a girl’s sleeveless pullover with a separate banded bottom with adjustable fabric tie. It is made of finely fabric that is 50% rayon, 47% cotton, and 3% spandex. The item features Puma™ brand heat transfer appliqué work and decorative hearts at the garment front. Submitted style PM 67272 is a girl’s short sleeve, zip front layer piece. It features side entry patch pockets on both sides of the zipper opening, a separate banded bottom and Puma ™ brand fabric lettering and a rendition of a puma, flanking both sides of the chest area. It is made of picot knit fabric that is 58% polyester and 42% cotton. Submitted style PM 68277 is a girl’s top. It features spaghetti straps and is cut straight across the top, front and back, directly below the armhole openings. It is made of finely knit fabric that is 95% cotton, 5% spandex. For ruling purposes it is assumed all garments are sized for girls 7 to 16. The applicable subheading for the girl’s top, style PM 68277, will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of cotton, tops, women’s or girls’. The duty rate will be 10.8 percent ad valorem. The applicable subheading for the girl’s sleeveless pullover, style PM 67293 and the girl’s short sleeve, zip front layer piece, style PM67272 will be 6110.30.3055, HTS, which provides for pullovers and similar articles, knitted or crocheted, of man-made fibers, other, other, other, women’s or girls’. The duty rate will be 32 percent ad valorem. Styles PM 67293 and PM67272 fall within textile category designation 639. Style PM 68277 falls within textile category 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division