The tariff classification of two knit garments from Guatemala

NY M84695 July 7, 2006 CLA-2-61:RR:NC:TA:359 M84695 CATEGORY: Classification TARIFF NO.: 6110.20.2045; 6110.20.2040 Mr. Steve Scharpf Art Unlimited Sportswear 3345 Medalist Drive Oshkosh, WI 54902 RE: The tariff classification of two knit garments from Guatemala Dear Mr. Scharpf: In your letter dated June 21, 2006, you requested a classification ruling. Your samples are being returned. The submitted sample, style number 50335, is a woman’s sweatshirt that is constructed from 80% cotton, 20% polyester, knit fabric that is brushed on the inner surface. The garment features a hood, a notched V-neck, long sleeves with ribbed cuffs, and a ribbed bottom. The submitted sample, style 50338, is a man’s sweatshirt that is constructed from 80% cotton, 20% polyester, knit fabric that is brushed on the inner surface. The garment features a hood, long sleeves with ribbed cuffs, a partial front zippered opening, a front kangaroo pocket at the waist, and a ribbed bottom. The applicable subheading for style 50335 will be 6110.20.2045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweatshirts, knitted: of cotton: women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for style 50338 will be 6110.20.2040, HTSUS, which provides for sweatshirts, knitted: of cotton: men’s. The duty rate will be 16.5% 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/. Style 503335 falls within textile category designation 339. Style 50338 falls in category 338. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division