The tariff classification of knitted garments for children from China and Taiwan

NY M83633 May 18, 2006 CLA-2-61:RR:NC:TA:358 M83633 CATEGORY: Classification TARIFF NO.: 6101.20.0020; 6110.20.2079 Craig VerPault The Marmaxx Group Attn: Imports Rt. J4S 770 Cochituate Rd. Framingham, MA 01701 RE: The tariff classification of knitted garments for children from China and Taiwan Dear Mr. VerPault: In your letter dated May 12, 2006 you requested a classification ruling. Submitted styles 10179TD and 10178TD, that you state are for boys’ wear, are manufactured from knitted sleeves and from rib-knitted cuffs and waistbands of 100% cotton, and from back and front panels of fleece fabric of 80% cotton/20% polyester. Other characteristics include an open pocket at the lower portion of each of the fronts and, respectively, a full-front, zippered opening and a hood, and a full-front, zippered opening that extends into the high collar. Submitted style 12617TD for girls’ wear, manufactured from side panels of quilted, woven fabric of 100% polyester and from remaining portions of the body of the garment of rib-knitted fabric of 100% cotton, is characterized by a full-front, zippered opening, by a faux-fur collar, and by an adjustable, textile tab at the center of the lower back. As you have requested, the sample garments are being returned. The applicable subheading for the boys’ garments will be 6101.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …boys’…anoraks…windbreakers and similar articles, knitted…other than those of heading 6103, of cotton, boys’; and for the girls’ garment will be 6110.20.2079, HTSUS, which provides for sweaters…similar articles, knitted…, of cotton, other, other, other, …girls’, other. The duty rates will be 15.9 and 16.5 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 boys’ garments fall within textile category designation 334 and the girls’ 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