CLA-2-61:RR:NC:TA:358 L88358

Steven Z. Haber
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue
New York, NY 10022-4877

RE: The tariff classification of rashguards from Indonesia

Dear Mr. Haber:

In your letter dated October 20, 2005, written on behalf of In Private, Inc., you requested a classification ruling.

Submitted styles 6325(I) and 6325 for infants and for boys, respectively, are close-fitting, short-sleeved pullovers, manufactured from finely knitted fabric of 80% nylon/20% spandex, further characterized by a stand-up neckline, that is similar to a mock turtleneck.

As you have requested, the sample garments are being returned.

When sized for infants the applicable subheading for the garment will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…knitted…of synthetic fibers, …pullovers…and similar articles, except those imported as parts of sets; and when sized for boys’ wear in larger sizes it will be 6110.30.3050, HTS, which provides for …pullovers…and similar articles, knitted…, of man-made fibers, other, other, other, other, other, …boys’. The duty rates will be 30 and 32 per cent ad valorem, respectively.

In infants’ sizes the garment falls within textile category designation 239, and in larger boys’ sizes within 638. 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 Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division