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

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

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

Dear Mr. Hoffacker:

In your letter dated May 14 2007, on behalf of Sugartown Worldwide Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample, Style 66392G Ava is a girls’ sweater constructed from 43% lambs wool, 39% cotton, 12% angora and 6% nylon knit fabric. The outer surface of the garment measures less than nine stitches per two centimeters in the direction the fabric is formed. The cardigan sweater features a hood, a full frontal opening with a five button right over left closure, two button patch pockets, long sleeves and a straight bottom. The applicable subheading for style 66392G Ava will be 6110.11.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool, sweaters: girls’. The rate of duty will be 16 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/.

Style 66392G Ava falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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