The tariff classification of a girl’s top and shorts from Pakistan

PD G83921 November 20, 2000 CLA-2-61: G03 G83921 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6204.62.4065 Leo Sarmiento Trans-Border Customs Services, Inc. 150-16 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of a girl’s top and shorts from Pakistan Dear Mr. Sarmiento: In your letter dated November 3, 2000 you requested a tariff classification ruling on behalf of your client, Jay-Gur International. Style 20123 consists of two garments. The upper body garment is made from a fine knit fabric that you state is 100% cotton. This garment is a short sleeve, pullover shirt with a v neckline. There is embroidery on the center front chest and a pair of buttons on both the lower front and back. The sleeves and bottom are hemmed and the neckline is finished with a band of capping. The lower body garment is a made from a woven fabric that you state is 100% cotton. This garment is a pair of pull-on shorts with a fully elasticized waistband that has five narrow self-fabric belt loops and two pairs of buttonholes. There is embroidery on the lower area of the left leg and side slits on both legs. You have indicated that this style will be imported in girl’s sizes 2T-4T. The applicable subheading for the knit pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. The rate of duty will be 18.2 percent ad valorem. The applicable subheading for the woven shorts will be 6204.62.4065, HTS, which provides for Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Shorts: Girls’: Other. The rate of duty will be 17 percent ad valorem. The pullover shirt falls within textile category designation 339 and the shorts within category 348. Based upon international textile trade agreements, products of Pakistan 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 be verified at the time of shipment. In accordance with your request, your samples will be returned to you separately. 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 Field National Import Specialist Susan David at (415) 782-9366 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Alice M Rigdon Port Director San Francisco