The tariff classification of a sweater-like garment for girls’ from China

NY M85221 August 03, 2006 CLA-2-61:RR:NC:TA:358 M85221 CATEGORY: Classification TARIFF NO.: 6110.30.1520 Rebecca Cheung Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a sweater-like garment for girls’ from China Dear Ms. Cheung: This ruling replaces NY M84429, dated July 11, 2006, which contained an error with regard to classification. The ruling did not take into account the mohair content in the shrug fabric component. A corrected ruling follows. Submitted style 46382 is manufactured from two fabrics. A tank-styled garment is manufactured from one of the fabrics, which is finely knitted from 95% cotton/5% spandex. Securely at each of its shoulder seams and not securely at each of its armholes, this tank-styled garment is sewn into a long-sleeved shrug, manufactured from pointelle fabric of 40% acrylic/30% nylon/25% mohair/5% metallic, that is shorter than the tank-styled garment and that ties together at the lower center of the front. This office, for reference purposes, is retaining the submitted sample. The applicable subheading for this style will be 6110.30.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters and similar articles, knitted or crocheted, of man-made fibers, other, containing 23 percent or more by weight of wool or fine animal hair, sweaters, women’s or girls’. The duty rate is 17 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/. The garment falls within textile category designation 446. 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