The tariff classification of girls garments from China.

N028758 May 21, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 6104.63.2026 Mr. Erick Kim Theresa Lee CHB, dba, TRK. 11099 South La Cienega Boulevard #220 Los Angeles, CA 90045 RE: The tariff classification of girls garments from China. Dear Mr. Kim: In your letter dated May 15, 2008, on behalf of Creative Sourcing, Inc., you requested a tariff classification ruling. The submitted samples will be returned to you. Style 31KX869 consists of a girl’s dress and a pair of legging style pants. The garments are constructed of finely knit 95% nylon, 5% spandex fabric. The dress has pieced fabric at the front neckline creating the visual impression of a vee neck opening, a fabric tie at the rear neckline, short cap sleeves, and an empire waist with elasticized rear waist and fabric tie in back and contrast color fabric band in front. The leggings have an enclosed elasticized waist and hemmed fabric at the leg openings. The applicable subheading for the style 331KX869 dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: dresses: of synthetic fibers: other, girls’. The rate of duty will be 16 percent ad valorem. The applicable subheading for style 331KX869 pants will be 6104.63.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls: of synthetic fibers: other, trousers and breeches: girls’: other: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The style 331KX869 dress falls within textile category 636. The style 331KX869 pants fall within textile category 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division