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NY K80347

October 30, 2003

CLA-2-61:RR:NC:TA:358 K80347


TARIFF NO.: 6110.20.2075

Tina DePriest
Wal Mart Stores, Inc.
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of girls’ pullovers from Guatemala

Dear Ms. DePriest:

In your letter dated October 22, 2003 you requested a classification ruling.

Each of submitted styles FGP24208 and FGP24220, are sleeveless, straightly wide-fitted pullovers, manufactured from finely knitted fabric of 100% cotton. The former style is characterized by an elasticized, smocked and ruffled neckline, which can drop around the shoulders, and the latter style, tank-styled, is similarly elasticized and smocked across each of the shoulders.

As you have requested, the sample garments are being returned.

These garments do not provide sufficient shoulder coverage to be classified under HTS 6109.10.0070, as you have suggested.

The applicable subheading for both styles will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pulloversand similar articles, knitted, of cotton, other, other, other, girls’. The duty rate will be 16.9 per cent ad valorem.

The garments fall within textile category designation 339. Based upon international textile trade agreements products of Guatemala 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.


Robert B. Swierupski

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