CLA-2-61:RR:NC:TA:358 L81092
David J. Evan
Grunfeld, Desiderio, Lebowitz, Silvermen & Klestadt LLP
399 Park Avenue
New York, NY 10022-4877
RE: The tariff classification of cardigans from Hong Kong
Dear Mr. Evan:
In your letter dated November 22, 2004, written on behalf of Ann Taylor, you requested a classification ruling.
Submitted styles 119066 for infant girls and 119065 for toddler girls, manufactured from finely rib-knitted fabric of 72% rayon/28% nylon, are cardigans, characterized by a full-front, buttoned opening, by long sleeves and a round neckline.
As you have requested, the sample garments are being returned.
The applicable subheading for style 119065 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted…, of man-made fibers, other, other, other, other, other, …girls’; and for style 119066 will be 6111.90.4000, HTS, which provides for babies’ garments…, knitted…, of other textile materials, of artificial fibers, sweaters…and similar articles, except those imported as parts of sets. The duty rates will be 32 and 26 percent ad valorem, respectively.
The toddlers’ style falls within textile category designation 639 and the infants’ style within 239. 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