The tariff classification of a pullover for boys’ wear from China

NY M82826 May 12, 2006 CLA-2-61:RR:NC:TA:3548 M82826 CATEGORY: Classification TARIFF NO.: 6110.30.3053 David J. Evan Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue New York, NY 10022-4877 RE: The tariff classification of a pullover for boys’ wear from China Dear Mr. Evan: In your letter dated May 2, 2006, written on behalf of Franklin Sports, Inc., you requested a classification ruling. Submitted style 16565, manufactured from light-weight, knitted fabric of 100% polyester, is basically a long-sleeved, round-necked garment, that you state will be arketed for use during paintball. As you have requested, the sample garment is being returned. The applicable subheading for this garment will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …pullovers…knitted…of man-made fibers, other, other, other, other, other, …boys’, 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 pullover falls within textile category designation 638. 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