The tariff classification of girls’ cardigans from China

NY M83810 June 6, 2006 CLA-2-61:RR:NC:TA:358 M83810 CATEGORY: Classification TARIFF NO.: 6110.20.2077; 6110.20.2079; 6111.20.3000 Patricia Kittel Target Customs Brokers, Inc. 33 South 6th Street Mail Stop—3315 Minneapolis, MN 55402 RE: The tariff classification of girls’ cardigans from China Dear Ms. Kittel: In your letter dated May 24, 2006 you requested a classification ruling. Submitted styles 203962 and 203963 are long-sleeved, raglan-style, cropped cardigans, that fasten together by means of two buttons at the center of the neckline. Both garments reach the vicinity of the waist. The styles are made of finely knit cotton fabric that measures approximately 12 stitches per 2 centimeters measured in the direction the fabric is formed. All of the components of style 203962 are knit to shape and assembled by linking and looping. As you have requested, both of the submitted garments and their accompanying component parts are being returned. In infants’ sizing the applicable subheading for both styles will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments…knitted…of cotton, sweaters…and similar articles, except those imported as parts of sets. The duty rate will be 14.9 per cent ad valorem. In sizing for larger girls the applicable subheading for style 203962 will be 6110.20.2077, 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; and for style 203963 will be 6110.20.2079, HTSUS, which provides for sweaters…and similar articles, knitted…, of cotton, other, other, other, …girls’, other. The rate of duty will be 16.5 per cent ad valorem for both. 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’ sizes both styles fall within textile category designation 239, and in sizes for larger 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division