CLA-2-61;62:RR:NC:TA:358 K86258
Nora McGrenehan
Good Lad Apparel
431 E. Tioga Street
Philadelphia, PA 19134
RE: The tariff classification of wearing apparel for toddler girls from Vietnam
Dear Ms. McGrenehan:
In your letter that was received by U.S. Customs on May 20, 2004 you requested a classification ruling.
Submitted style 1422 is comprised of two garments. One of the garments is a pair of embroidered, gingham trousers of 100% cotton, elasticized at the back of the waistband, where suspenders, that button to the inside of the front, are sewn. The other of these garments is a cap-sleeved, round-necked pullover, manufactured from finely knitted fabric of 100% cotton, and further characterized by a lace that fastens together through the buttonhole-type openings at the front of the neckline, and by a loop on each shoulder seam through which the suspenders of the trousers are drawn.
Submitted style 1421 is comprised of two garments. One of the garments, manufactured from gingham fabric of 60% cotton/40% polyester, is a pair of skorts, the leg demarcations at the front of which are completely obscured by the overlaying fabric, that is elasticized at the back of the waistband, where suspenders, that button to the inside of the front, are sewn. The other of these garments is a cap-sleeved, round-necked pullover, manufactured from finely knitted fabric of 65% polyester/35% cotton, and further characterized by embroidery and textile overlays at the center of the front and by a loop on each shoulder seam through which the suspenders of the trousers are drawn.
The applicable subheading for the upperbody garment of style 1422 will be 6106.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’ blouses and shirts, knitted…, of man-made fibers, other, girls’, imported as parts of playsuits; and for the trousers of this style will be 6204.62.4045, HTS, which provides for …girls’…, trousers…of cotton, other, other, other, trousers…, girls’, other, imported as parts of playsuits. The duty rates will be 32 and 16.6 percent ad valorem, respectively.
The applicable subheading for the upperbody garment of style 1421 will be 6110.30.3055, HTS, which provides for …pullovers…and similar articles, knitted…, of man-made fibers, other, other, other, other, other, …girls’; and for the skorts of this style will be 6204.52.2080, HTS, which provides for …girls’…divided skirts…of cotton, other, other, girls’. The duty rates will be 32 and 8.2 percent ad valorem, respectively.
Both of the garments of style 1422 fall within textile category designation 237. The shirt and skorts of style 1421, which does not qualify as playwear, fall within textile category designations 639 and 342, respectively. Based upon international textile trade agreements style 1421 as a product of Vietnam is subject to quota and the requirement of a visa, but style 1422 is not.
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