The tariff classification of a Girls' 100% Acrylic Knit Shirt and Trousers from China

PD C82580 December 24, 1997 CLA-2-PD:TC:MEF G 28 CATEGORY: Classification TARIFF NO.: 6104.63.2028; 6106.20.2030 Mr. Kevin Maher C AIR Custom House Brokers-Forwarders, Inc. 153-66 Rockaway Boulevard Jamaica, New York 11434 RE: The tariff classification of a Girls' 100% Acrylic Knit Shirt and Trousers from China Dear Mr. Maher: In your letter dated December 11, 1997, you requested a tariff classification ruling on behalf of Millenium Apparel Group, 100 W. 33rd Street, New York, New York 10001. The submitted sample, Style MA-1, consists of two garments, a Girls' Knit Shirt and Trousers, made from 100% Acrylic fabric. The girls' long-sleeved knit shirt features a hood, zippered opening at the front neckline, rib knit cuffs, and a hemmed bottom. Material in a contrasting color, edged with white piping, is sewn onto the length of the sleeve. Embroidered across the front of the shirt is the word "Princess." On the upper right side of the shirt front the words "Royal Style" are embroidered across a banner surrounding a heart. A crown is embroidered on the lower left side of the shirt front. One button is sewn onto each side of the shirt approximately three inches above the hemmed bottom. The trousers feature a false fly front with a velcro closure at the waist. Two belt loops are sewn onto the front of the waistband. A buttonhole is placed on each side of the front waistband. The trousers also feature an elastic waistband in back, two side pockets, and rib knit cuffs at the ankles. You state the garments will be imported in Girls' Sizes 7-14. Both items will be returned to you. The applicable subheading for the Girls' Acrylic Knit Shirt will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Girls': Other. The 1997 rate of duty will be 33.8%. The 1998 rate of duty will be 33.6%. The applicable subheading for the Girls' Acrylic Knit Trousers will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Girls': Other: Other. The 1997 rate of duty will be 29.5%. The 1998 rate of duty will be 29.3%. The Acrylic Knit Shirt falls within textile category designation 639. The Acrylic Knit Trousers fall within textile category designation 648. Based upon international textile trade agreements, products of China 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, Carole E. Graves Port Director Port of Baltimore