The tariff classification of a girl’s knit blouse and pants from Singapore

PD F88407 June 29, 2000 CLA-2-61:LA:S:T:1:2:G04 F88407 CATEGORY: Classification TARIFF NO.: 6106.20.2030; 6104.63.2028 Ms. Evelyn P. Milling Kmart Corporation 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a girl’s knit blouse and pants from Singapore Dear Ms. Milling: In your letter dated June 7, 2000, you requested a tariff classification ruling. The submitted sample, style 3560, is a girl’s set consisting of a blouse, pants, and a self-fabric flat pouch swift-tacked to the blouse. The blouse is constructed from 80% polyester, 20% rayon finely knit fabric that measures more than 10 stitches per centimeter in both the horizontal and vertical directions. The blouse features a rib knit crew neckline, a partial back opening with two button closures, long sleeves with rib knit cuffs, a flared body, and a hemmed bottom. There is a self-fabric flat pouch with a drawstring closure swift-tacked to the shoulder of the blouse. The pants are constructed from 65% polyester, 35% cotton finely knit fabric and features a fully enclosed elastic waistband, long legs, and hemmed leg openings. The garments will be imported in girls’ sizes 2T to 5T. The blouse and flat pouch are considered to be composite goods and are classified together following rule 3(b) of the General Rules of Interpretation, Harmonized Tariff Schedule of the United States (HTS). The blouse imparts the essential character of these two items. The applicable subheading for the blouse and flat pouch 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: othre: girls’: other. The rate of duty will be 33% ad valorem. The applicable subheading for the pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ . . . trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: of synthetic fibers: other: other: trousers and breeches: girls’: other: other. The rate of duty will be 28.9% ad valorem. The blouse falls within textile category designation 639 and the pants fall within textile category designation 648. As products of Singapore, 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.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