CLA-2-61:RR:NC:TA:358 K86266

Trace Garrett
Target Customs Brokers, Inc.
1000 Nicollet Mall, TPN-0430
Minneapolis, MN 55043

RE: The tariff classification of a sweater for girls’ wear from Korea

Dear Mr. Garrett:

In a letter dated May 20, 2004, written by Kris Spurbeck, a classification ruling was requested.

Submitted sample 108803 is a long-sleeved garment, characterized by a full-front, zippered opening that extends into the collar, and manufactured from knitted fabric of a stitch count of less than nine stitches per two centimeters that is 76% acrylic/19%nylon/5% lurex. The lurex filaments are not twisted, gimped, or cabled into the yarn.

As you have requested, the sample garment is being returned.

The applicable subheading for the garment will be 6110.30.3025, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…knitted…of man-made fibers, other, other, other, other, sweaters, girls’. The duty rate will be 32 percent ad valorem.

The sweater falls within textile category designation 646. Based upon international textile trade agreements products of Korea may be subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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