CLA-2-61:OT:RR:NC:WA:358

Mr. Jon Nelson
Nordstrom, Inc.
1617 Sixth Avenue, Suite 1000
Seattle, WA 98101-1742

RE: The tariff classification of a boy’s sweater vest from China.

Dear Mr. Nelson:

In your letter dated November 14, 2008, you requested a tariff classification ruling. The submitted sample will be returned to you.

Style BY214568 is a boys’ pullover style sweater vest constructed from 100% cotton, jersey knit fabric that measures less than nine stitches per two centimeters counted in the direction the fabric is formed. The argyle vest is sleeveless and has oversized armholes, a mitered V-neckline, rib knit edging at the armholes and neckline, and a rib knit bottom. The item will be imported in babies’ sizes 9 to 24 months and boys’ sizes 2 to 20.

The applicable subheading for Style BY214568, boys’ sizes 9 to 24 months, will be 6111.20.3000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty is 14.9% ad valorem.

The applicable subheading for Style BY214568, boys’ sizes 2 to 20, will be 6110.20.2015, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, sweaters, boys’. The rate of duty is 16.5% ad valorem. Style BY214568, boys’ sizes 9 to 24 months, falls within textile category designation 239. Style BY214568, boys’ sizes 2 to 20, falls within textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 this ruling letter or the control number indicated above should be attached to 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