The tariff classification of girls’ knit garments from Peru

PD G88084 March 23, 2001 CLA-2-61:LA:S:T:1:2:G04 G88084 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6104.42.0020 Ms. Kelly Bundy Manager, Customs Administration Mattel, Inc. 333 Continental Boulevard El Segundo, CA 90245-5012 RE: The tariff classification of girls’ knit garments from Peru Dear Ms. Bundy: In your letter dated February 22, 2001, and received by U. S. Customs on March 7, 2001, you requested a tariff classification ruling. Style 2232 is a girl’s pullover constructed from 100% cotton finely knit fabric. The pullover features a funnel neck, three-quarter length hemmed sleeves with a slight bell shape, and a straight hemmed bottom. You state in your letter that the pullover will be screen printed on both the front and sleeves. The garment will be imported in girls’ sizes S-XL (which corresponds to sizes 7-20). Style 2235 is a girl’s pullover constructed from 100% cotton finely knit fabric. The pullover features a boat shape neckline with rib knit capping, three-quarter length raglan hemmed sleeves, side vents, and a straight hemmed bottom. You state in your letter that the pullover will have embroidery at both cuffs. The garment will be imported in girls’ sizes S-XL (which corresponds to sizes 7-20). Style 2233 is a girl’s pullover constructed from 100% cotton finely knit fabric. The pullover features a rib knit crew neckline, long sleeves with rib knit cuffs, princess seams in front, and a straight hemmed bottom. You state in your letter that the pullover will have embroidery at the center front chest and lower left front. The garment will be imported in girls’ sizes S-XL (which corresponds to sizes 7-20). Style 4081 is a girl’s dress constructed from 100% cotton finely knit fabric. The dress features a crossover bodice with picot edge trim, a hood, long hemmed sleeves, and a straight hemmed bottom. The garment will be imported in girls’ sizes 7-16. Style 4077 is a girl’s dress constructed from 100% cotton finely knit fabric. The dress features a crossover bodice with picot edge trim, a hood, long hemmed sleeves, and a straight hemmed bottom. There is contrasting fabric borders on the sleeves and at the bottom of the garment. In addition, there is embroidery on both sleeves and on the hem of the dress, and appliques and embroidery on the front of the dress. The garment will be imported in girls’ sizes 7-16. Your samples will be returned as requested. The applicable subheading for the pullovers, styles 2232, 2235, and 2233, 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 17.8% ad valorem. The applicable subheading for the dresses, styles 4081 and 4077, will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ . . . dresses . . . knitted or crocheted: dresses: of cotton: girls’. The rate of duty will be 11.7% ad valorem. The pullovers fall within textile category designation 339 and the dresses fall within textile category designation 336. As products of Peru, this merchandise is subject to a visa requirement 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. If you have any questions regarding this ruling, please contact Field National Import Specialist Jerene Henry at (562) 624-9358 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Vera Adams Port Director Los Angeles-Long Beach Seaport