CLA-2-61:RR:NC:TA:358 L83332
Claire Seeley
Moksha Worldwide Inc.
361 Park Avenue
Glencoe, IL 60022
RE: The tariff classification of NASCAR wearing apparel for girls from China
Dear Ms. Seeley:
In your letter dated March 9, 2005 you requested a classification ruling.
Submitted style 4671/2 is comprised of two pieces, each of which is manufactured from french terry of 95% cotton/5% spandex. One of the pieces is a pair of flared-leg trousers, fully elasticized around the waistband. The other of these pieces is an unlined garment for the upper body, characterized by a full-front, zippered opening that extends into the stand-up neckline, by a rib-knitted waistband and cuffs of long sleeves, and by an open pocket at the lower portion of each of the fronts.
The applicable subheading for the pants of this style will be 6104.62.2026, Harmonized Tariff Schedule of the United States (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; and for the other garment of this style will be 6102.20.0020, HTS, which provides for …girls’…anoraks…windbreakers and similar articles, knitted…, other than those of heading 6104, of cotton, girls’. The duty rates will be 14.9 and 15.9 percent ad valorem, respectively.
The pants fall within textile category designation 348 and the upperbody garment within 335. 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