The tariff classification of girls’ panties and tank top from China and Hong Kong

PD F87226 June 13, 2000 CLA-2-61: G03 F87226 CATEGORY: Classification TARIFF NO.: 6108.21.0020; 6109.10.0065 Fifi Pudjijanto Gap Inc. One Harrison Street San Francisco, CA 94105 RE: The tariff classification of girls’ panties and tank top from China and Hong Kong Dear Ms. Pudjijanto: In your letter dated May 22, 2000, you requested a tariff classification ruling. Style 876008 consists of two garments made from the same fine rib knit printed fabric that you state is 100% cotton. The lower body garment is a pair of panties with short hemmed legs, a lined crotch and a waistband finished by a band of narrow elastic. The upper body garment is a tank top. A band of the same narrow elastic forms the straps and finishes both the front and back scoop neckline and the armholes. The bottom of the garment is finished with overlock stitching. No size range is given beyond that of “girls”. The applicable subheading for the panties will be 6108.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Girls’. The rate of duty will be 7.8 percent ad valorem. The applicable subheading for the tank top will be 6109.10.0065, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Tank Tops: Girls. The rate of duty will be 18.3 percent ad valorem. The panties fall within textile category designation 352 and the tank top within category 339. Based upon international textile trade agreements, products of both China and Hong Kong 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. In accordance with your request, your samples will be returned to you under separate cover. 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, Alice M Rigdon Port Director San Francisco