The tariff classification of a swim sarong from Hong Kong and the Philippines

NY L86338 July 22, 2005 CLA-2-61:RR:NC:TA:358 L86338 CATEGORY: Classification TARIFF NO.: 6114.20.0060 Armando Rivas Toys “R” Us, Inc. 1 Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of a swim sarong from Hong Kong and the Philippines Dear Mr. Rivas: In your letter dated June 20, 2005 you requested a classification ruling. You state that the submitted sample represents style 839042 for toddlers’ wear, and that the finely knitted fabric of cotton and of spandex of this garment is in chief weight of the cotton component. This garment is styled as a short, wrap-around skirt, fully elasticized around the waistband that fastens together by means of fasteners similar to the VELCRO brand. A classification ruling cannot be issued for style 839042a because a representative sample of it was not submitted. As you have requested, the submitted sample is being returned. The applicable subheading for the submitted style will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted…, of cotton, other, …girls’. The duty rate will be 10.8 percent ad valorem. The garment falls within textile category designation 359. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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