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

Mr. Rico Law
BEPC Limited
15761 Tapia Street
Irwindale, CA 91706

RE: The tariff classification of a girls’ sweater from China.

Dear Mr. Law:

In your letter dated March 8, 2007, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 402853G/T/Q7 or style 432853G/T/Q7 is a girls’ cardigan sweater. The article is constructed from knit fabric that is 55% acrylic, 30% wool, 15% nylon. The long sleeve cardigan features a round neck, a full frontal opening with a five button right over left closure and a finished bottom. The sweater also has embroidered flowers on the bottom front and on the bottom of the sleeves. The outer surface of the garment measures approximately 8 stitches per 2 centimeters in the direction that the stitches are formed.

The applicable subheading for all styles will be 6110.30.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: containing 23 percent or more by weight of wool, sweaters: women’s or girls’. The duty rate will be 17 percent 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/.

All styles fall within textile category 446. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division