The tariff classification of a girl’s denim shirt/jacket

PD F85667 May 11, 2000 CLA-2-62:G35 F85667 CATEGORY: Classification TARIFF NO.: 6206.30.3030 Ms. Rita Pitts Dillard’s 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of a girl’s denim shirt/jacket Dear Ms. Pitts: In your letter dated April 21, 2000 you requested a tariff classification ruling on a garment which you describe as a girl’s denim shirt/jacket. A sample was submitted and will be retained for reference. The submitted sample, style #M2441018X, is a denim garment of 98% cotton and 2% Lycra spandex fabric weighing 8 oz. per yard. The long sleeved garment features a full frontal opening with a metal zipper closure. The garment also features a collar, two chest pockets with flaps and sewn on cuffs without buttons or means of tightening at the wrist. Style M2441018X will be imported in girl’s sizes 4-6X and style M2441018 will be imported in girl’s sizes 7-16. The applicable subheading for the shirt/jacket will be 6206.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: with two or more colors in the warp and/or filling: girls’: other. The rate of duty will be 15.8%. The shirt/jacket falls within textile category designation 341. Based upon international textile trade agreements, as a product of Sri Lanka, this garment is subject to quota restraints 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, Bruce Johnson Acting Port Director Dallas-Fort Worth, TX