The tariff classification of babies’ and girl’s tops from China and Macau

PD E81712 May 26, 1999 CLA-2-61:SF:G03 E81712 CATEGORY: Classification TARIFF NO.: 6106.10.0030, 6109.10.0065, 6111.20.1000, 6111.20.2000 Ron M. del Mundo Gymboree 700 Airport Blvd., Suite 200 Burlingame, CA 94010-1912 RE: The tariff classification of babies’ and girl’s tops from China and Macau Dear Mr. del Mundo: In your letter dated April 27, 1999, you requested a tariff classification ruling on two styles. Your first sample is Style 231-01215. This item is made from a fine knit printed fabric which you state is 100% cotton. The garment is a sleeveless camisole with a dropped neckline in both the front and back. Narrow straps form the armholes and finish the neckline. The bottom is hemmed. There is a small ribbon bow sewn to the top center front. You have indicated that this style will be sold in packages of two garments. The sizes will be S, M, L, XL, and XXL. Your second sample is Style 1505-00189. This item is made from fine knit fabric which you state is 100% cotton. The garment is a sleeveless blouse with a partial back opening secured by two snaps. The front neckline is scooped and the silhouette is slightly flared. The armholes and neckline are finished with overlock stitching. There is embroidery and a small bow in the upper front center, a small label in the left side seam. The bottom is hemmed. The sizes for this style will be NB, INF, XXS, XS, S, M, and L. The applicable subheading for the camisoles sized for young children of a body height not exceeding 86 centimeters will be 6111.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: T-shirts, singlets and similar garments, except those imported as parts of sets. The rate of duty will be 18 percent ad valorem. The applicable subheading for the camisoles in the remaining sizes will be 6109.10.0065, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Other: Tank tops: Girls’. The rate of duty will be 18.8 percent ad valorem. The applicable subheading for the blouse sized for young children of a body height not exceeding 86 centimeters will be 6111.20.1000, HTS, which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Blouses and shirts, except those imported as parts of sets. The rate of duty will be 20.4 percent ad valorem. The applicable subheading for the blouse in the remaining sizes will be 6106.10.0030, HTS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Girls’: Other. The rate of duty will be 20.4 percent ad valorem. Both styles in the babies’ sizes fall within textile category designation 239, and in the girls’ sizes within category 339. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa and products of Macau in category 339 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. In accordance with your request, your samples will be returned to you under separate cover, with the exception that one of the camisole samples will be retained by National Import Specialist Bruce Kirschner for reference purposes. 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, Alice M. Rigdon Port Director San Francisco