CLA-2-61:RR:NC:TA:358 K88295
Dana L. Bounds
UPS Supply Chain Solutions
1600 Genessee, Suite 450
Kansas City, MO 64102
RE: The tariff classification of a cheerleader’s outfit for toddlers’ wear from the Philippines
Dear Ms. Bounds:
In your letter dated August 3, 2004, written on behalf of Design Resources, Inc., you requested a classification ruling.
Submitted style N-316B is comprised of two pieces, each of which is manufactured from finely rib-knitted fabric of 100% cotton. One of the pieces is a pleated skirt, fully elasticized around the waistband. The other piece is a sleeveless pullover, styled by a collar and a u-shaping at the front of the neckline.
As you have requested, the sample style is being returned.
The applicable subheading for the skirt of this style will be 6104.52.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…skirts…, knitted…, of cotton, girls’; and for the pullover of this style will be 6110.20.2075, HTS, which provides for …pullovers…and similar articles, knitted…, of cotton, other, other, other, …girls’. The duty rates will be 8.3 and 16.5 percent ad valorem, respectively.
The skirt falls within textile category designation 342 and the pullover within 339. Based upon international textile trade agreements products of the Philippines may be subject to quota and the requirement of a visa.
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