The tariff classification of a girl’s knit blouse and knit skirt from Taiwan

PD E83319 July 6, 1999 CLA-2-61:LA:S:T:1:2:G04 E83319 CATEGORY: Classification TARIFF NO.: 6106.20.2030; 6104.53.2020 Mr. Paul A. Barkan Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a girl’s knit blouse and knit skirt from Taiwan Dear Mr. Barkan: In your letter dated June 10, 1999, on behalf of your client, Haddad Manufacturing Co., you requested a tariff classification ruling. The first garment, which will be imported as style 336669-216 or 436669-216 depending on size, is a girl’s blouse constructed from 100% polyester, finely knit velour fabric with more than 10 stitches per centimeter measured in both the horizontal and vertical directions. The blouse features a partial front zipper opening, a pointed collar, long sleeves with turned-up cuffs, and a straight hemmed bottom. There is a “Barbie” logo embroidered to the upper left front chest area and an embroidered outline of a heart in the lower left front area. The body of the blouse is constructed from a solid color fabric and the collar, cuffs, and the center of the embroidered heart are constructed from a printed velour fabric. Style 336669-216 will be imported in girls’ sizes small and medium and style 436669-216 will be imported in girls’ sizes large and extra large. The second garment, which will be imported as style 336671-216 or 436671-216 depending on size, is a girl’s skirt constructed from 100% polyester, finely knit velour fabric. The skirt features a fully elasticized waistband and an embroidered “B” in the lower front area. The body of the skirt is constructed from a solid color fabric and a two-inch border of the printed velour fabric hems the skirt. Style 336671-216 will be imported in girls’ sizes small and medium and style 436671-216 will be imported in girls’ sizes large and extra large. Your samples will be returned as requested. The applicable subheading for the blouse 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 rate of duty will be 33.3% ad valorem. The applicable subheading for the skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits . . . skirts, divided skirts . . . knitted or crocheted: of synthetic fibers; other: girls’. The rate of duty will be 16.5% ad valorem. The blouse falls within textile category designation 639 and the skirt falls within textile category designation 642. As products of Taiwan, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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, Irene Jankov Port Director Los Angeles-Long Beach Seaport