The tariff classifications of a cardigan for infant and toddler girls’ wear from China or South Korea

N003585 November 27, 2006 CLA-2-61:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6110.20.2025; 6111.20.3000 Lisa York Target Customs Brokers Inc. 7000 Target Parkway North NCD—4456 Brooklyn Park, MN 55445 RE: The tariff classifications of a cardigan for infant and toddler girls’ wear from China or South Korea Dear Ms. York: In your letter dated November 17, 2006, written on behalf of Target Stores, you requested a classification ruling. Submitted style 00205488 is manufactured from100% cotton jersey fabric. The garment has long sleeves and a curved front, the outer edges of which taper to a one-button closure which forms a v-neckline. As you have requested, the sample garment is being returned. When sized for infants the applicable subheading for this style 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; and when sized for larger girls it will be 6110.20.2025, HTSUS, which provides for sweaters…and similar articles, knitted…, of cotton, other, other, girls’. The duty rates will be 14.9 and 16.5 per cent ad valorem, respectively. 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 this garment falls within textile category 239 and in larger girls’ sizes within 345. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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