The tariff classification of girls’ wearing apparel from Bangladesh, Malaysia, and Vietnam

NY L80772 November 22, 2004 CLA-2-61;62:RR:NC:TA:358 L80772 CATEGORY: Classification TARIFF NO.: 6109.10.0045; 6110.20.2075; 6211.42.0060 Evelyn P. Milling Kmart Management Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of girls’ wearing apparel from Bangladesh, Malaysia, and Vietnam Dear Ms. Milling: In your letter dated October 15, 2004, you requested a classification ruling. Submitted style 15002C is comprised of two pieces, each of which is manufactured from fabric of 100% cotton. One of these pieces, manufactured from twill fabric, is a sleeveless jumper, vertically zippered at the back. Adjustable shoulder straps, sewn into the straight-cut back, attach to the bib-front by means of metal hardware. The other of the pieces, manufactured from jersey fabric, is a short-sleeved pullover, crimped around all of the outer edges. Submitted style 15001 is comprised of two pieces, each of which is manufactured from fabric of 100% cotton. One of these pieces, manufactured from gingham fabric, is a sleeveless jumper, vertically zippered at the back, which tightens at the back of the waist by means of textile ties. The other of the pieces, manufactured from jersey fabric, is a t-shirt, the neckline and short sleeve edges of which are capped. Because each of the pullovers is attached to its respective jumper by means of non-permanent stitching at the upper half of each of its side seams, each of the styles can be easily separable into two separate garments. As you have requested, the sample garments are being returned. The applicable subheading for each of the jumpers will be 6211.42.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for …other garments…girls’, of cotton, jumpers. The duty rate will be 8.1 percent ad valorem. The applicable subheading for the upperbody garment of style 15002C will be 6110.20.2075, HTS, which provides for …pullovers…and similar articles, knitted…, of cotton, other, other, other, …girls’; and for the upperbody garment of style 15001 will be 6109.10.0045, HTS, which provides for t-shirts…, knitted…, of cotton, …girls’, other, t-shirts, girls’. The duty rate will be 16.5 percent for both of the upperbody garments. The jumpers fall within textile category designation 359 and the upperbody garments within 339. Based upon international textile trade agreements products of Bangladesh, Malaysia, and 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