The tariff classification of girls’ upper body garments from China

NY M82775 May 9, 2006 CLA-2-61:RR:NC:TA:358 M82775 CATEGORY: Classification TARIFF NO.: 6104.32.0000; 6114.20.0010 Melissa Fox Barthco International Inc. 5101 S. Broad St. Philadelphia, PA 19112-1404 RE: The tariff classification of girls’ upper body garments from China Dear Ms. Fox: In your letter dated April 27, 2006, written on behalf of Tellas Ltd, Inc., you requested a classification ruling. Submitted style F64KC091G is comprised of two pieces, each of which is manufactured from finely knitted fabric of 95% cotton/5% spandex. One of these pieces is a sleeveless, spaghetti-strapped pullover, straight-cut across the back. To be worn over this garment is the second of the two pieces of this style, a shorter, long-sleeved, v-necked garment, ornamented by a bow, that buttons together at the lower front. The submitted style is being retained by this office for reference purposes. The applicable subheading for the pullover of 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’; and for the other garment of this style will be 6104.32.0000, HTSUS, which provides for …girls’…knitted…suit-type jackets and blazers, of cotton. The duty rates will be 10.8 and 14.9 per cent ad valorem, respectively. 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 garment within 335. 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