The tariff classification of girls’ garments from Mexico.

N041959 October 28, 2008 CLA-2-61:OT:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Brian Murphy Stein Shostak Shostak Pollack & O’Hara, LLP 865 South Figueroa Street, Suite 1388 Los Angeles, CA 90017 RE: The tariff classification of girls’ garments from Mexico. Dear Mr. Murphy: In your letter dated October 15, 2008 you requested a classification ruling on behalf of L & L Manufacturing Company. The samples will be retained for reference purposes. Five samples of girls’ pullover garments were submitted for review. The garments are made of finely knit cotton interlock fabric. All garments feature round necklines with capped fabric, short sleeves, and hemmed fabric at the bottom. The articles are sized for girls’ 7-16. Style T7515-12067 features a large flocked design on the front panel that extends from the shoulder area to below the waist. This flocked design is a conspicuous feature that precludes classification as a t-shirt in Heading 6109. Style T7515-12083 features a large screen-printed design that is outlined in glitter which covers the center of the front panel from the upper chest to the waist area. This large screen-printed design that is outlined in glitter is a conspicuous feature that precludes classification as a t-shirt in Heading 6109. Style T7515-12042 features a large foil design across the majority of the front panel. This foil design is a conspicuous feature that precludes classification as a t-shirt in Heading 6109. Style T7515-12116 features a large screen-printed design that contains glitter at the middle. The design covers the center of the front panel from the upper chest to the waist area. This large printed design that contains glitter is a conspicuous feature that precludes classification as a t-shirt in Heading 6109. Style T7515-12114 features a large screen-printed design that contains a small amount of foil. The design covers the center of the front panel from the upper chest to the waist area. The large printed design that contains a small amount of glitter is a conspicuous feature that precludes classification as a t-shirt in Heading 6109. Because of the presence of these conspicuous features, the styles are classified as pullover garments in heading 6110. The applicable subheading for the pullover garments will be 6110.20.2079, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for sweaters, pullovers and similar articles, knitted or crocheted: of cotton, other, other, women’s or girls’: other. 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/. 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 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