The tariff classification of girls' garments from Macau

PD B86145 June 19, 1997 CLA-2-61:A:G01 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6202.93.5021 Ms. Gretchen H. Zink Talbots 175 Beal Street Hingham, MA 02043 RE: The tariff classification of girls' garments from Macau Dear Ms. Zink: In your letter dated June 3, 1997 you requested a tariff classification ruling. Two samples, styles 75092501 and 75092541, were submitted. Style 75092501 is a girl's pullover made of 100 percent polyester knit fleece material, has a rib knit V-neck, long hemmed sleeves, and a hemmed bottom. Style 75092501 will be imported in girls' sizes XS(4-5), S(6-6X) and as style 75093501 in M(7-8), L(10-12), XL(14) and XXL(16). Style 75092541 is a girl's jacket made of 95 percent polyester 5 percent spandex knit fleece material with 100 percent nylon woven material quilted overlay extending from the shoulder to the waist area and on the sleeves from the shoulder to the elbow. The pullover garment has a partial front opening with heavy duty plastic zipper which extends into the stand-up collar, long sleeves with elasticized cuffs, two zippered pockets below the waist, and a hemmed bottom. Style 75092541 will be imported in girls' sizes XS(4-5), S(6-6X) and as style 75093541 in M(7-8), L(10-12), XL(14) and XXL(16). The applicable subheading for the pullover will be, 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, other, women's or girls'. The duty rate will be 33.5 percent ad valorem. The applicable subheading for the jacket will be, 6202.93.5021, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' anoraks...windbreakers and similar articles...of man-made fibers. The duty rate will be 29 percent ad valorem. As requested, your samples will be returned. The pullover falls within textile category designation 639. The jacket falls within textile category designation 635. Based upon international textile trade agreements, products of Macau are subject to quota and 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