The tariff classification of a cardigan for girls’ wear from China

NY M82924 April 26, 2006 CLA-2-61:RR:NC:TA:358 M82924 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Rico Law BEPC LIMITED 15761 Tapia Street Irwindale, CA 91706 RE: The tariff classification of a cardigan for girls’ wear from China Dear Mr. Law: In your letter dated April 19, 2006 you requested a classification ruling. Submitted style 12-432398G6, manufactured from jersey fabric of 100% cotton, is characterized by a full-front, buttoned opening, by a shawl collar, by a rib-knitted waistband and cuffs of long sleeves, and by an open pocket at the lower portion of each of the fronts. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted…of cotton, other, other, other, …girls’, knit to shape articles described in statistical note 6 to this chapter. The duty rate will be 16.5 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 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