The tariff classification of girl’s knitwear from China.

N038638 September 18, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6108.91.0040 Mr. Joseph Hoffacker The Navy Yard Barthco Trade Consultants 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of girl’s knitwear from China. Dear Mr. Hoffacker: In your letter dated September 12, 2008, on behalf of Sugartown Worldwide, Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you. One garment was submitted with your request. Style 70581G is girl’s short sleeve swimwear cover-up, product name Lula Hoodie Printed Terry. It is made of terry knit fabric that is 80% cotton, 20% polyester. The garment has a lined hood, a full front zipper opening, two side seam pockets above the waist, hemmed short sleeves and a hemmed bottom. The item is a girls’ size 5. The applicable subheading for Style 70581G will be 6108.91.0040, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for women’s or girls’ bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton, other, girls’. The duty rate will be 8.5% 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/. Cotton beach robes and cover-ups fall within textile category designation 350. 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 this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division