The tariff classification of a shrug for girls’ wear from China

NY L89372 December 21, 2005 CLA-2-61:RR:NC:TA:358 L89372 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Kevin Maher C-Air 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a shrug for girls’ wear from China Dear Mr. Maher: In your letter dated December 12, 2005, written on behalf of The Childrens Place, you requested a classification ruling. Submitted style F3610M0016, manufactured from finely knitted fabric of 94% cotton/6% spandex, is a long-sleeved garment, the fronts of which tie together below the chest area above the waist. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted…, of cotton, tops, …girls’. The duty rate will be 10.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The garment falls 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