The tariff classification of Girls? Outerwear: Cotton Fleece Hooded Top from China and Singapore

PD E80033 April 5, 1999COMMENT3 COMMENT4CLA-2-61:PD:TC:MEF:G28 E80033 CATEGORY: Classification COMMENT5TARIFF NO.: 6110.20.2075 COMMENT6Ms. Cathy Johnson Import Coordinator Seattle Pacific Industries Inc. Post Office Box 58710 Seattle, Washington 98138 COMMENT7RE: The tariff classification of Girls? Outerwear: Cotton Fleece Hooded Top from China and Singapore COMMENT8Dear Ms. Johnson: COMMENT9 In your letter dated March 25, 1999, you requested a tariff classification ruling. COMMENT10 The sample submitted, Style Number 93G204-96, is a Girls? 100% Cotton Fleece Knit Top. This garment features a drawstring hood; full zippered front; and two front pockets at/below the waist. The long sleeves and straight edge bottom are hemmed with a matching heavy stitch. The ?Union Bay? logo is sewn onto the left front pocket and the inner nape below the hood. The zipper pull is etched with the words ?Union Bay.? You state the size range will b Girls? S, M, L, and XL. COMMENT11 The applicable subheading for the Girls? Cotton Fleece Hooded Top will be 6110.20.2075, 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: Other: Women?s or girls?. The rate of duty will be 18.6%. COMMENT12 This garment falls within textile category designation 339. Based upon international textile trade agreements, products of China and Singapore 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, COMMENT13 Carole E. Graves Port Director Port of Baltimore