The tariff classification of girls’ knitted garments from China

NY M81694 March 7, 2006 CLA-2-61:RR:NC:TA:358 M81694 CATEGORY: Classification TARIFF NO.: 6110.20.2025; 6110.20.2079 Mary Bailey Sears Holding Corporation Import Dept 733IMP; A3; 330A/A 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of girls’ knitted garments from China Dear Ms. Bailey: In your letter dated March 1, 2006 you requested a classification ruling. Submitted style WKF6G120-T, manufactured from knitted fabric of 100% cotton, the gauge of which measures less than nine stitches per two centimeters, is a long-sleeved pullover, the neckline of which buttons together. Submitted style WKF6G121-T, manufactured from knitted fabric of 100% cotton, the gauge of which measures ten stitches per two centimeters, is a waist-length garment, characterized by long sleeves, a round neckline, and a full-front, buttoned opening. As you have requested, the sample garments are being returned. The applicable subheading for style WKF6G121-T will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted…, of cotton, other, other, other, …girls’, other. The duty rate will be 16.5 percent ad valorem. Although you contend that style WKF6G120-T should be classified under 6106.10.0010, HTS, this is not possible because of the stitch count of its fabric. The applicable subheading for it will be 6110.20.2025, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted…, of cotton, other, other, sweaters, girls’. The duty rate will be 16.5 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 pullover falls within textile category designation 339 and the other style within 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