The tariff classification of girls’ clothing and matched handbags from Hong Kong

NY G81663 October 3, 2000 CLA-2-62; 42:RR:NC:TA:358 G81663 CATEGORY: Classification TARIFF NO.: 6204.52.2040; 6204.62.4040; 4202.22.4500 Edward Johnson Levi Strauss & Co. Levi’s Plaza P.O. Box 7215 San Francisco, CA 94120 RE: The tariff classification of girls’ clothing and matched handbags from Hong Kong Dear Mr. Johnson In your letter dated September 13, 2000, you requested a classification ruling. Product code 33114 is a short skirt, formed by the insertion of a panel of fabric across the entire front of a pair of shorts. The back of the waistband is elasticized. Product code 31226 is a pair of trousers, buttoning together above the zippered fly at the front of the waistband, which is elasticized at the back. Each of these garments, manufactured from blue denim fabric of 100% cotton, is accompanied by a self-fabric, zippered purse with a shoulder strap, detachable by means of snaps, which can either be attached to the garment or worn over the shoulder. As you have requested, the submitted samples are being returned. The applicable subheading for the skirt will be 6204.52.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…, skirts and divided skirts, of cotton, other, blue denim, girls’; for the trousers will be 6204. 62.4040, which provides for …girls’… trousers,… of cotton, other, other, other, trousers and breeches, girls’, blue denim, other; and for the bag will be 4202.22.4500, which provides handbags, of textile materials, with outer surface of textile materials, of vegetable fibers, not of pile or tufted construction, of cotton. The duty rates will be 8.4, 17, and 6.7 per cent ad valorem, respectively. The skirt falls within textile category designation 342, the trousers within 348, and the handbag within 369. Based upon international textile trade agreements products of 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. 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. If you have any questions regarding the ruling, contact National Import Specialist Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division