CLA-2-61:OT:RR:NC:3:358
Mr. Andy S. Wood
Family Dollar Services, Inc.
10401 Monroe Road
Matthews, NC 28105
RE: The tariff classification of girls garments from Indonesia and other countries.
Dear Mr. Wood:
In your letter dated April 21, 2008, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted three samples. Style #S/EFD07-14 consists of a girl’s cardigan and pants constructed from 100% polyester velour knit fabric. The upper body garment features a stand-up collar, long sleeves with loose cuffs, a full front opening secured by a zipper closure and a loose waistband. The article is not a jacket because it does not offer sufficient protection against the elements. The pants feature an enclosed elasticized waistband and hemmed bottoms.
Style #S/FDF06-455 consists of a girl’s cardigan and pants constructed from 80% cotton, 20% polyester velour knit fabric. The upper body garment features a hood, long sleeves with loose cuffs, a full front opening secured by a zipper closure and a loose waistband. The article is not a jacket because it does not offer sufficient protection against the elements. The pants feature an enclosed elasticized waistband, striped inserts on both outside legs and hemmed bottoms.
Style #FDF06-500 consists of a girl’s “hoodie” type jacket and pants constructed from 80% cotton, 20% polyester velour knit fabric. The jacket features a hood, long sleeves with rib-knit cuffs, a full front opening secured by a zipper closure, kangaroo pockets and a rib-knit waistband. The jacket reaches below the waist. The article is a jacket because it has sufficient jacket characteristics and will be worn as an outerwear piece primarily for protection against the elements. The pants feature an enclosed elasticized waistband, striped inserts on both outside legs and hemmed bottoms.
The applicable subheading for style #S/EFD07-14 (cardigan) will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers, other: other: other, other: women’s or girls’: other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for style #S/EFD07-14 (pants) will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: other: other. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for style #S/FDF06-455 (top) will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of cotton, other, other: other: women’s or girls’: other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for styles #S/FDF06-455 and FDF06-500 (pants) will be 6104.62.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: other, trousers and breeches: girls’: other: other. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for style #FDF06-500 (jacket) will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of cotton, girls’. The rate of duty will be 15.9 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/.
Style #S/EFD07-14 (top) falls within textile category 639. Style #S/EFD07-14 (pants) falls within textile category 648. Style #S/FDF06-455 (top) falls within textile category 339. Styles #S/FDF06-455 and #FDF06-500 (pants) fall within textile category 348. Style #FDF06-500 (jacket) falls within textile category 335. 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. 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