The tariff classification of girls’ wear from India

NY G88699 March 28, 2001 CLA-2-61; 62:RR:NC:TA:358 G88699 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6117.80.9510; 6211.43.0066 Rita Pitts Dillard’s, Inc. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of girls’ wear from India Dear Ms. Pitts: In your letter dated March 21, 2001 you requested a classification ruling. Submitted style 13447513G consists of three parts. One is a short-sleeved, round-necked pullover, manufactured from finely rib-knitted fabric of 100% cotton. Another is a long, sleeveless garment, manufactured from woven fabric of 67% polyester/33% rayon, further characterized by oversized armholes, a scoop neckline, a vertical zipper at the mid-section of the back of the garment, and a tie inserted at the waistline at each side of the garment. The third part of the style, manufactured from rib-knitted fabric of 100% cotton, is an upper body garment. Designed to be worn to resemble a sweater to be tied around the shoulders or the waist, there are cuffs and a waistband, however, the sleeves are excessively long and the boat neckline is sewn together. The applicable subheading for the short-sleeved pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted…, of cotton, other, other, other…girls’; for the woven garment will be 6211.43.0066, which provides for…other garments…girls’, of man-made fibers, jumpers, other; and for the long-sleeved item will be 6117.80.9510, which provides for other made up clothing accessories, knitted…; knitted…parts of garments or of clothing accessories, other accessories, other, other, of cotton. The duty rates will be 17.8, 16.3, and 14.9 per cent ad valorem, respectively. The short-sleeved pullover falls within textile category designation 339, the jumper within 659, and for the long-sleeved item within 359. Based upon international textile trade agreements products of India 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