The tariff classification of a girls’ athletic set with scrunchie from Macau

NY L88292 October 21, 2005 CLA-2-61:RR:NC:TA:358 L88292 CATEGORY: Classification TARIFF NO.: 6102.30.2020; 6104.63.2028; 6117.80.8500 Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a girls’ athletic set with scrunchie from Macau Dear Ms. De Silva: In your letter dated October 17, 2005 you requested a classification ruling. Submitted style PP290608 is comprised of three pieces, each of which is manufactured from knitted fabric of 100% polyester. One of the pieces, fully elasticized around the waistband, is a pair of wide-legged trousers, slit at the side of each of the ankles. Another of the pieces is a long-sleeved, waist-length garment, trimmed by fake fur around the hood, and characterized by a fulll-front, zippered opening and by an open pocket at the lower portion of each of the fronts. The third piece, manufactured from the same fake fur fabric, is a fully elasticized scrunchie for the hair. The applicable subheading for the upper body garment of this style will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…windbreakers and similar articles, knitted…, other than those of heading 6104, of man-made fibers, other, other, girls’; and for the trousers of this style will be 6104.63.2028, HTS, which provides for ..girls’…trousers…, knitted…, of synthetic fibers, other, other, trousers…, girls’, other, other. The duty rate will be 28.2 per cent ad valorem for both garments. The applicable subheading for the scrunchie of this style will be 6117.80.8500, HTS, which provides for other made up clothing accessories, knitted…, other accessories, other, …ponytail holders and similar articles. The duty rate will be 14.6 per cent ad valorem. The jacket falls within textile category designation 635 and the pants within 648. 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