The tariff classification of a girl’s pullover from Vietnam

NY M86877 September 28, 2006 CLA-2-61:RR:NC:TA:358 M86877 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Yvonne Whitley The Millwork Trading Company 1359 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of a girl’s pullover from Vietnam Dear Ms. Whitley: In your letters dated September 11 and September 22, 2006 you requested a classification ruling. The sample is being retained for reference purposes. The submitted article, style 961636, is a finely knit pieced fabric pullover. The flair body garment is made of one by one rib knit cotton fabric and features short capped sleeves, a hood, a deep vee opening at the neckline and a kangaroo style pouch pocket. Metallic embellishments surround the bias cut neckline opening. The submitted sample is a girls’ size XS/8. The applicable subheading for style 961636 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ pullovers and similar articles, knitted or crocheted, of cotton, other, other, other. The duty rate will be 16.5 percent ad valorem. Girls’ cotton knit pullovers fall 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division