The tariff classification of a jumper and a pullover garment for girls’ wear from Vietnam

NY K84796 April 14, 2004 CLA-2-61;62:RR:NC:TA:358 K84796 CATEGORY: Classification TARIFF NO.: 6106.10.0030; 6211.43.0066 Donald A. Brooks Kahn Lucas Lancaster Inc. 100 West 33 Street New York, NY 10001 RE: The tariff classification of a jumper and a pullover garment for girls’ wear from Vietnam Dear Mr. Brooks: In your letter dated April 12, 2004 you requested a classification ruling. Submitted style 334C27129 is comprised of two garments. One of these garments, manufactured from finely rib-knitted fabric of 60% cotton/40% polyester, is a short-sleeved, pullover garment which buttons together at the back below the round neckline. The other of these garments, a jumper, characterized by oversized armholes, by a v-neckline, by a vertical, buttoned opening at the mid-section of the back, and by a tie around half of the empire waistline, is manufactured from a denim bodice of 100% cotton and from a gingham skirt of 56% polyester/44% cotton. The applicable subheading for the upperbody garment of this style will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’ blouses and shirts, knitted…, of cotton, girls’, other; and for the other garment of this style will be 6211.43.0066, HTS, which provides for …other garments, …girls’, of man-made fibers, jumpers, other. The duty rates will be 19.7 and 16 percent ad valorem, respectively. The blouse/shirt falls within textile category designation 339 and the jumper within 659. Based upon international textile trade agreements products of Vietnam 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division