The tariff classification of girls’ wearing apparel from Taiwan

PD E80206 December 10, 1999 CLA-2-62:A:P: G34 E80206 CATEGORY: Classification TARIFF NO.: 6211.42.0056; 6211.42.0081 Ray Meighan Federated Merchandising Group Customs Department 1440 Broadway New York, NY 10018 RE: The tariff classification of girls’ wearing apparel from Taiwan Dear Mr. Meighan: In your letter dated November 9, 1999 you requested a tariff classification ruling. The submitted samples are made of 100 percent cotton poplin. Style 6801700451 is a girl’s pullover style peasant shirt. The garment features a drawstring neckline, short elasticized sleeves, and an invisible zipper in the left side extending from under the arm to the hemmed bottom. Style 6802700451 is a girl’s smocked top. The garment features 3/8 inch wide shoulder straps attached in the front, crossing in back, secured by one loop, and attached to the straight back panel, a keyhole front opening with a functional bow, and smocking five inches in length from the midriff to the bottom of the garment. Both styles will imported in girls’ sizes 7 to 16. The applicable subheading for the girl’s pullover style peasant shirt will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: other. The rate of duty will be 8.4 percent ad valorem. The applicable subheading for girl’s smocked top will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provided for track suits, ski-suits and swimwear, other garments: other garments, women’s or girls’: of cotton: other. The rate of duty will be 8.4 percent ad valorem. The samples will be returned to you as requested. The peasant blouse falls within textile category designation 341 and the smocked top falls within textile category designation 359. Based upon international textile trade agreements, these products from Taiwan are 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 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 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. Sincerely, Anita Terry-McDonald Port Director Atlanta, GA