CLA-2-61:OT:RR:NC:3:358

Ms. Kathleen Root
The Navy Yard
Barthco Trade Consultants
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of girl’s knitwear from Macau.

Dear Ms. Root:

In your letter dated October 4, 2007, on behalf of Sugartown Worldwide, Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you.

Style 67457G is girl’s short sleeve pullover, product name Lottie Top. It is made of finely knit cotton fabric and has a round neck with picot edging, hemmed sleeves, a hemmed bottom and appliqué work on the front panel. The item is a girls’ size 5.

The applicable subheading for Style 67457G 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