The tariff classification of a girl's knit garment from Taiwan

PD E89409 November 16, 1999 CLA-2-61:G35 E89409 CATEGORY: Classification TARIFF NO.: 6114.20.0060 Kevin Maher C-Air Customhouse Brokers 153-66 Rockaway Blvd. Jamaica, New York 11434 RE: The tariff classification of a girl's knit garment from Taiwan Dear Mr. Maher: In your letter dated November 1, 1999 you requested a tariff classification ruling on behalf of your client, The Children's Place. A sample was submitted and will be retained for reference. The submitted sample, style 1360515, which you refer to as a "shrug" is a girl's abbreviated upper body garment. You indicate the garment is constructed from 56% cotton, 34% polyester and 10% spandex knit fabric. The garment has two arm holes and no neck opening. When worn the garment covers only the shoulders and the upper back. This style will be imported in girls' sizes 4-14. The applicable subheading for the girl's shrug will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted; of cotton; other; women's or girls'. The rate of duty will be 11.2%. The shrug falls within textile category designation 359. As a product of Taiwan, this garment is currently subject to quota and visa requirements 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, David F. Greenleaf Port Director Dallas-Fort Worth, TX