The tariff classification of girls’ wearing apparel from China

NY L86436 July 28, 2005 CLA-2-61:RR:NC:TA:358 L86436 CATEGORY: Classification TARIFF NO.: 6102.20.0020; 6104.52.0020; 6104.62.2060; 6104.62.2026 Mr. R.I. Hasson Independent Brokerage, L.L.C. 10 Fifth Street, Suite 403 Valley Stream, NY 11581 RE: The tariff classification of girls’ wearing apparel from China Dear Mr. Hasson: In your letter dated July 22, 2005, written on behalf of National Outerwear, Inc., you requested a classification ruling. All of the submitted samples are manufactured from fleece fabric of 60% cotton/35% polyester/5% spandex. Style 400740 is a jacket, characterized by a rib-knitted waistband and rib-knitted cuffs of long sleeves, by a hood through which an adjustable drawstring is threaded, by a full-front, zippered opening, and by an open pocket at the lower portion of each of the fronts. Style 400919 is a flared skirt that extends upwards from the waist; style 400920 is a short skirt, a-line fashioned, through the rib-knitted waistband of which an adjustable drawstring is threaded; style 400916 is a wide-legged pair of trousers through the rib-knitted waistband of which an adjustable drawstring is threaded; and style 400921 is a pair of shorts through the rib-knitted waistband of which an adjustable drawstring is threaded. The applicable subheading for the jacket will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…anoraks…windbreakers and similar articles, knitted…, other than those of heading 6104, of cotton, girls’; for the skirts will be 6104.52.0020, HTS, which provides for …girls’…skirts…knitted…, of cotton, girls’; for the shorts will be 6104.62.2060, HTS, which provides for …girls’…shorts (other than swimwear), knitted…, of cotton, other, shorts, girls’, other; and for the trousers will be 6104.62.2026, HTS, which provides for …girls’…trousers…knitted…of cotton, other, trousers…, girls’, other, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rates will be 15.9, 8.3, 14.9, and 14.9 percent ad valorem, respectively. The jacket falls within textile category designation 335, the skirts within 342, and the shorts and trousers within 348. 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