The tariff classification of an upper body garment for girls’ wear from China

NY M80465 February 16, 2006 CLA-2-61:RR:NC:TA:358 M80465 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Charles Santarelli Mersant International Ltd. 158-12 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of an upper body garment for girls’ wear from China Dear Mr. Santarellli: In your letter dated February 7, 2006, written on behalf of Fox Hollow Apparel, you requested a classification ruling. Submitted style LS62235/64235/67235 in size M for girls larger than 4-6x, manufactured from finely knitted fabric of 55% rayon/41%cotton/4% spandex, is a pullover garment, resembling a dress, that is characterized by a hood, by oversized armholes, by a partial-front, snapped opening and that is styled by an open pocket at each side of the lower front and by appliqués and embroidery. As you have requested, the sample garment is being returned. The applicable subheading for the this garment will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …pullovers…and similar articles, knitted…, of man-made fibers, other, other, other, other, other, …girls’, other. The duty rate will be 32 per cent 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/. This garment 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