The tariff classification of Girls’ Cotton Knit Tops and Cotton Woven Denim Pant trimmed with Fake Fur from China or Thailand

PD F84649 April 14, 2000 APP-6-2-61-TO:TT MEF G28 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6204.62.4050 Mr. Rodney Ralston Customs Consultant Trans-Border Customs Services Inc. One Trans-Border Drive Post Office Box 800 Champlain, New York 12919 RE: The tariff classification of Girls’ Cotton Knit Tops and Cotton Woven Denim Pant trimmed with Fake Fur from China or Thailand Dear Mr. Ralston: In your letter dated March 24, 2000, you requested a tariff classification ruling on behalf of your client Global Trading, 5705 Ferrier Street, Montreal, Quebec, Canada H4PIN3. Three samples were submitted with your request: Style Number 23508T Girls’ Interlock Knit Top; Style Number 23511T Girls Rib Knit Top; and Style Number 23511P Girls’ Woven Denim Pant. You state all three garments will be imported in sizes 2T, 3T, 4T, and 5T. The samples will be returned to you as requested. Style Number 23508T is a long sleeve interlock knit girls’ top. This garment will be constructed from either 100% cotton or 60% cotton/40% polyester fabric. The top features bell sleeves and a hemmed bottom. A fake fur and embroidered applique is centered beneath the v-neckline. Style Number 23511T is a girls’ long sleeve 1 x 1 rib knit top. This garment will be constructed from either 100% cotton or 60% cotton/40% polyester fabric. The top features a round neckline, bell sleeves, hemmed bottom, and imitation vest. The fake animal fur vest, sewn into the side seams, is constructed from 100% polyester fibers. Style Number 23511P is a girls’ pull on woven denim pant. The pant features an elastic waist and fake fur trim. The flared pant is constructed of 100% woven denim fabric with a four-inch hem constructed from 100% polyester fake fur. The applicable subheading for the Girls’ 100% Cotton Knit Tops and the Girls’ 60% Cotton/40% Polyester Knit Tops 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: Other: Women’s or girls’. The rate of duty will be 18.2%. The applicable subheading for the Girls’ Woven Cotton Denim Pant will be 6204.62.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Trousers and breeches: Girls’: Other: Other. The rate of duty will be 17%. The Girls’ 100% Cotton Knit Tops and the Girls 60% Cotton/40% Polyester Knit Tops, fall within textile category designation 339. The Girls’ Cotton Denim Pant falls within textile category designation 348. Based upon international textile trade agreements, products of China and Thailand 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.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, Carole E. Graves Port Director Port of Baltimore