The tariff classification of knitted wearing apparel from China

NY M82677 May 10, 2006 CLA-2-61:RR:NC:TA:358 M82677 CATEGORY: Classification TARIFF NO.: 6110.20.2067; 6110.20.2079; 6111.20.3000 Fifi Pudjijanto Gap Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of knitted wearing apparel from China Dear Ms. Pudjijanto: In your letter dated April 18, 2006 you requested a classification ruling. Submitted style 379692, manufactured for girls from knitted fabric of 100% cotton that does not measure more than nine stitches per two centimeters, is a long-sleeved, v-necked cardigan. Submitted style 368225 differs by its round neckline. Submitted style 394566, manufactured for boys from knitted fabric of 100% cotton that does not measure more than nine stitches per two centimeters, is a long-sleeved, v-necked pullover. A classification ruling cannot be issued for style 379704 because its stated component material breakdown is not complete. The submitted garments and their accompanying component parts are being returned, as you have requested. In sizes for infants the applicable subheading for styles 394566 and 368225 will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments…knitted…of cotton, sweaters, pullovers…except those imported as parts of sets. The duty rate will be 14.9 per cent ad valorem. In larger sizes for children the applicable subheading for style 394566 will be 6110.20.2067, HTSUS, which provides for sweaters, pullovers…knitted…of cotton, other, other, other, …boys’, knit to shape articles described in statistical note 6 to this chapter. The duty rate will be 16.5 per cent ad valorem. As was explained to you by telephone, in larger sizes for children, although you suggested otherwise, the applicable subheading for style 368225 will be 6110.20.2079, HTSUS, which provides for sweaters, pullovers…knitted…of cotton, other, other, other, …girls’, other. The duty rate will be 16.5 per cent ad valorem. The same classification and reasoning applies for style 379692. 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/. In infants’ sizing styles 394566 and 368225 fall within textile category designation 239. In larger sizes these styles fall within 338 and 339, respectively. Style 379692 falls within 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