The tariff classification of Girls’ Polyester/Spandex Knit Holiday Outfit trimmed with Imitation Fur from China

PD F87672 June 2, 2000 APP-6-2-61-TO:TT MEF G28 CATEGORY: Classification TARIFF NO.: 6104.53.2020; 6106.20.2030 Ms. Ronda Lawry Project Manager US J II I Corporation 8612 Fairway Place Middleton, Wisconsin 53562 RE: The tariff classification of Girls’ Polyester/Spandex Knit Holiday Outfit trimmed with Imitation Fur from China Dear Ms. Lawry: In your letter dated May 23, 2000, you requested a tariff classification ruling on behalf of your client, Pleasant Company, Inc. The submitted sample is a Girls’ Velvet Knit Two Piece Holiday Outfit constructed from 90% polyester/10% spandex fabric. The outfit consists of a skirt and blouse, which are trimmed with imitation fur. The imitation fur is constructed from 100% modacrylic fiber backed with 100% polyester. The Girls’ Long Velvet Knit Skirt, Style number GGHD-02, features an elastic waistband with imitation fur sewn into the hem. The Girls Velvet Knit Blouse, Style Number GGHJ-00, is designed to be worn as the primary upper body garment. The long sleeved velvet blouse features an imitation fur collar and cuffs, front button closure, and straight hem. You state the velvet knit skirt and blouse will be imported in Girls’ Sizes 7, 8, 10, 12, 14, and 16. The holiday outfit will be returned to you as requested. The applicable subheading for the Girls’ Knit Polyester/Spandex Velvet Skirt with Imitation Fur Trim will be 6104.53.2020, 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), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other: Girls’. The rate of duty will be 16.4%. The applicable subheading for the Girls’ Knit Polyester/Spandex Velvet Blouse trimmed with imitation fur will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Girls: Other. The rate of duty will be 33%. The Girls’ Velvet Knit Polyester/Spandex skirt falls within textile category designation 642. The Girls’ Velvet Knit Polyester/Spandex Blouse falls within textile category designation 639. Based upon international textile trade agreements, products of China are subject to quota and the requirements 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 this 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