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NY E84875




August 12, 1999

CLA-2-61:PD:TC:MEF G28

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2025; 6111.20.3000

Ms. Flora Yee
Customs Analyst
Williams-Sonoma, Inc.
100 North Point Street
San Francisco, California 94133

RE: The tariff classification of a Babies and Toddlers Unisex 100% Cotton Hand Knit Sled Sweater from Peru

Dear Ms. Yee:

In your letter dated July 9, 1999, you requested a tariff classification ruling on behalf of Williams-Sonoma, Inc.

The sample submitted, Pottery Barn Kids Reference Number SKU 3452885, is a Toddlers 100% Cotton Hand Knit Sled Sweater. This garment features a crew neckline, long sleeves, and rib knit at the wrists and waistband. Knit into the sweater are snowflakes and a figure on a sled. On the front of the sweater, the figure is sledding downhil. A separate piece of knit material is sewn onto the figure to simulate a scarf. Threads form a tassel at the top of the figures hat. Knit into the back of the sweater is a figure walking uphill towing a sled. Threads form a tassel at the top of the figures hat. You state the sweater will be imported in Babies Size range 6, 12, and 18 months, and Toddler Sizes 2, 4, 6, and 8. The sample sweater will be returned to you as requested.

The applicable subheading for Toddlers 100% Cotton Hand Knit Sled Sweater will be 6110.20.2025, 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: Girls. The rate of duty will be 18.6%.

The applicable subheading for Babies 100% Cotton Hand Knit Sled Sweater will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies garments and clothing accessories, knitted or crocheted: Of cotton: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 18%.

The Toddlers Cotton Knit Sweater falls within textile category designation 345. The Babies Cotton Knit Sweater falls within textile category designation 239. Based upon international textile trade agreements, products of Peru are subject to the requirements of a visa.

The designated textile and apparel categories and their 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 U. S. Customs Service Textile Status Report, an internal issuance of the U. S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa 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 control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Carole E. Graves

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