The tariff classification of cheerleader’s uniform vest, skirt and trousers from China.

NY J83281 April 30, 2003 CLA-2-61:RR:NC:3:353 J83281 CATEGORY: Classification TARIFF NO.: 6110.30.3035, 6104.53.2010, 6104.63.2011 Mr. Stephen McKeever Masterpiece Int’l., Ltd. 3751 Island Ave., Suite 1 Philadelphia, PA 19153 RE: The tariff classification of cheerleader’s uniform vest, skirt and trousers from China. Dear Mr. McKeever: In your letter dated April 9, 2003, on behalf of Coach’s Corner, you requested a classification ruling. Three samples were submitted with your request. The cheerleader’s uniform vest, skirt and trousers are made of knit 100% polyester fabric. The sleeveless pullover type vest has a V neckline. The short pleated skirt has a zipper with a button closure at the back and the trousers have a 1 1/2” elastic, fabric covered waistband. You state that the merchandise may be imported as individual pieces or as a complete set. This will not affect the classification on this merchandise. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters…vests…knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Vests, other than sweater vests: Women’s or girls’.” The duty rate will be 32.2% ad valorem. The textile category designation is 659. The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule or the United States (HTS), which provides for “Women’s or girls’…skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Other, Women’s. The duty rate will be 16.1% ad valorem. The textile category designation is 642. The applicable subheading for the trousers will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…trousers…knitted or crocheted: Trousers…Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other.” The duty rate will be 28.4% ad valorem. The textile category designation is 648. Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division