The tariff classification of girls’ wearing apparel from Vietnam

NY J87064 August 13, 2003 CLA-2-61:RR:NC:TA:358 J87064 CATEGORY: Classification TARIFF NO.: 6112.41.0020; 6114.30.3070 R. Trace Garrett Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of girls’ wearing apparel from Vietnam Dear Mr. Garrett: In your letter dated August 5, 2003 you requested a classification ruling. Submitted style 96825 is a two-piece swimsuit, manufactured from knitted fabric of 100% synthetic fibers, comprised of polyester/nylon and 20% spandex. One of the pieces resembles a pair of briefs, lined only in the crotch area. The other of the pieces resembles a spaghetti-strapped top. Submitted style 96828, manufactured from see-through, light-weight, knitted mesh fabric of 80% nylon/20% spandex, is a sleeveless, loose-fitting, A-line, pullover garment, extending below the knees, the armholes of which are oversized and the neckline of which is scooped both at the back and at the front. As you have requested, the sample styles are being returned. The applicable subheading for the two-piece swimsuit will be 6112.41.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’ swimwear, of synthetic fibers, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread, girls’; and for the one-piece garment will be 6114.30.3070, which provides for other garments, knitted…, of man-made fibers, other, other, …girls’. The duty rates will be 25.1 and 15 per cent ad valorem, respectively. Both styles fall within textile category designation 659. Based upon international textile trade agreements products of Vietnam may be 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division