CLA-2-61:OT:RR:NC:3:358
Mr. Joseph Hoffacker
Barthco Trade Consultants
5101 South Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of girls’ knitwear from China.
Dear Mr. Hoffacker:
In your letter dated September 12, 2008, on behalf of Sugartown Worldwide, Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you.
You have submitted one sample. Style number 70352G is described as a “Girl’s Knit Short Sleeve Hoodie.” It is a girl’s knit cardigan layer piece made of French terry fabric that is 94% cotton, and 6% spandex. The item features an all-over fruit screen print design and has a full front zipper opening, a lined hood, short sleeves with elasticized cuffs, an elasticized waistband and slash pockets at the waist sides. The garment is not a jacket because it is not designed to provide protection against the elements.
For ruling purposes it is assumed the style will be imported in girls’ sizes 2-6X.
The applicable subheading for Style 70352G 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/.
Style 70352G falls 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