The tariff classification of a boys’ pullover from China

NY M84110 June 16, 2006 CLA-2-61:RR:NC:TA:358 M84110 CATEGORY: Classification TARIFF NO.: 6110.20.2067 Susan Park Quiksilver 15202 Graham St. Huntington Beach, CA 92649 RE: The tariff classification of a boys’ pullover from China Dear Ms. Park: In your letter dated June 7, 2006 you requested a classification ruling. Submitted style F207140/FK207140/FT207140/Lockdown, manufactured from finely knitted fabric of 100% cotton, is a long-sleeved, v-necked garment. All of the components of this garment are knit to shape and assembled by linking and looping. The sample garment and its accompanying component parts are being retained by this office for reference purposes. The applicable subheading for this style(s) will be 6110.20.2067, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …pullovers…knitted…of cotton, other, other, other, …boys’, knit to shape articles described in statistical note 6 to this chapter. The duty rate will be 16.5 percent 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/. The pullover 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