The tariff classification of girls’ wearing apparel from Hong Kong and China

NY K84188 March 23, 2004 CLA-2-61;62:RR:NC:TA:358 K84188 CATEGORY: Classification TARIFF NO.: 6110.20.2035; 6204.49.5050 Karen Riggs Talbots 174 Beal Street Hingham, MA 02043 RE: The tariff classification of girls’ wearing apparel from Hong Kong and China Dear Ms. Riggs: In your letter dated March 17, 2004 you requested a classification ruling. Submitted style 45405001, is a sleeveless, lined garment, the full-front, zippered opening of which extends into the high neckline. The finely knitted outershell, comprised of the back and of the quilted fronts, is manufactured from 96% cotton/4% spandex. Submitted style 45427005, is an empire-styled, full-length dress, the skirt, the cap sleeves, and the scoop neckline of which are manufactured from woven fabric of 100% silk, and the bodice of which is manufactured from velvet of man-made fibers. As you have requested, the sample garments are being returned. The applicable subheading for style 45405001 will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for …waistcoats (vests) and similar articles, knitted…, of cotton, other, other, vests, other than sweater vests, ...girls'; and for the dress will be 6204.49.5050, HTS, which provides for …girls’…dresses, of other textile materials, other, other, of silk. The duty rates will be 16.5 and 6.9 percent ad valorem, respectively. The vest falls within textile category designation 359 and the dress within 836. Based upon international textile trade agreements products of Hong Kong and China 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