The tariff classification of girls’ knit pullovers and woven shortalls from Indonesia

PD F81648 January 27, 2000 CLA-2-61:LA:S:T:1:2:G04 F81648 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6204.62.2050 Ms. Linda Pencek Prestige Global Co., Ltd. 1350 Broadway, Suite 1505 New York, NY 10018 RE: The tariff classification of girls’ knit pullovers and woven shortalls from Indonesia Dear Ms. Pencek: In your letter that was received by U. S. Customs on January 12, 2000, on behalf of Family Dollar Stores, you requested a tariff classification ruling. The submitted samples, style TJS0024G and TJS0023G, are girls’ two-piece sets consisting of a knit pullover and a woven shortall. The pullover for each style is constructed from 55% cotton, 45% polyester finely knit fabric and features a round neckline with knit capping, short sleeves with knit capping, woven loops on the shoulders, and a hemmed bottom. The shortall for each style is constructed from 100% cotton woven fabric. The garment extends from the shoulders to the knees and features a bib front with a patch pocket, a significantly high (built-up) rise in the back with permanently attached shoulder straps that attach to the front bib with metal buttons, two metal button closures at each side, a faux fly, front slash pockets, and hemmed leg openings. These two styles will be imported in girls’ sizes 4 to 14. The applicable subheading for the pullovers 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: women’s or girls’. The rate of duty will be 18.2% ad valorem. The applicable subheading for the shortalls will be 6204.62.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ . . . trousers, bib and brace overalls, breeches and shorts: of cotton: other: bib and brace overalls: other: girls’: other. The rate of duty will be 9.1% ad valorem. The pullovers fall within textile category designation 339 and the shortalls fall within textile category designation 237. As products of Indonesia, 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