CLA-2-61:A:G01
6110.30.3010
Mr. Jay P. Middleton
Middleton Trading Co.
13303 Manchester Rd.
Des Peres, MO 63131
RE: The tariff classification of a child's sweater from Ecuador
Dear Mr. Middleton:
In your letter dated November 5, 1997 you requested a tariff
classification ruling.
The submitted sample, which has no style number, is a
child's sweater made of 50 percent cotton and 50 percent acrylic
and has less than 9 stitches per 2 centimeters measured in the
horizontal direction. The garment has a full frontal opening with
three button left over right closure, a shirt style collar, two
front slash pockets below the waist, long sleeves with
elasticized cuffs, and a hemmed bottom with drawstring
tightening. You state that the garment may also be imported with
a hood. The sweater will be imported in children's sizes 1 to 14
and adult size L.
If in chief weight of cotton, the applicable subheading for
the sweater in children's sizes will be, 6110.20.2015,
Harmonized Tariff Schedule of the United States (HTS), which
provides for sweaters, pullovers, sweatshirts, waistcoats (vests)
and similar articles, knitted or crocheted: of cotton: other,
other, sweaters, boys'. The applicable subheading for the sweater
in adult's sizes will be, 6110.20.2010, Harmonized Tariff
Schedule of the United States (HTS), which provides for sweaters,
...of cotton...men's. The duty rate will be 19.4 percent ad
valorem.
If in chief weight of acrylic, the applicable subheading for
the sweater in children's sizes will be, 6110.30.3015, Harmonized
Tariff Schedule of the United States (HTS), which provides for
sweaters, pullovers, sweatshirts, waistcoats (vests) and similar
articles, knitted or crocheted: of manmade fibers: other, other,
other, other, other, sweaters, boys'. The applicable subheading
for the sweater in adult's sizes will be, 6110.30.3010,
Harmonized Tariff Schedule of the United States (HTS), which
provides for sweaters of manmade fibers... men's. The duty rate
will be 33.5 percent ad valorem.
As requested, your sample will be returned.
The sweater, if in chief weight of cotton, falls within
textile category designation 345. The sweater, if in chief weight
of acrylic, falls within textile category designation 645. Based
upon international textile trade agreements, products of Ecuador
are not currently subject to quota or the requirement of a visa.
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. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
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.
Sincerely,
John J. Deegan
Port Director
Atlanta, GA