CLA-2-61:RR:NC:TA:358 M81195
Take Kadohira
Sears Holdings Corporation
3333 Beverly Road, A3-367-B
Hoffman Estates, IL 60179
RE: The tariff classification of knitted garments for girls’ wear from Malaysia and Taiwan
Dear Mr. Kadohira:
In your letter dated March 9, 2006 you requested a classification ruling.
Submitted style KF6TKS1337A, manufactured from fleece fabric of 80% cotton/20% spandex, is an unlined garment, characterized by a full-front, zippered opening, by a rib-knitted waistband and cuffs of long sleeves, by a hood, and by an open pocket at the lower portion of each of the fronts.
Submitted style KF6TKS2450JG, manufactured from finely knitted, light-weight fabric of 95% cotton/5% spandex, is an unlined garment, otherwise styled as is the other garment.
The submitted samples are being retained by this office for reference purposes.
The applicable subheading for the fleece garment will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …girls’…anoraks…windbreakers and similar articles, knitted…, other than those of heading 6104, of cotton, girls’; and for the other style will be 6110.20.2079, HTSUS, which provides for sweaters…and similar articles, knitted…, of cotton, other, other, other, …girls’, other. The duty rates will be 15.9 and 16.5 percent 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/.
The fleece garment falls within textile category designation 335 and the other style within 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 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