CLA-2-61:RR:NC:3:TA:358 C86825
Mr. Julian Revuelta, Jr.
Auto Diagnostics & Repairs, Inc.
7801 N.W. 7th Avenue
Miami, FL 33150
RE: The tariff classification of girls' and babies' shirts from
Guatemala.
Dear Mr. Revuelta:
In your letter dated April 15, 1998, you requested a
classification ruling.
Your submitted sample, style B50122 is an babies' 100% cotton
knit shirt. The sleeveless garment features a full frontal opening
secured with buttoned right over left closure and a finished
bottom. It will be imported in sizes 0-24 months. The garment
will also be imported in girl's sizes 2-4T.
Your submitted sample, style B50174 is an babies' 100% cotton
knit printed shirt. The sleeveless garment features a full frontal
opening secured with buttoned right over left closure and a
finished bottom. It will be imported in sizes 0-24 months. The
garment will also be imported in girl's sizes 2-4T.
Your submitted sample, style B51174 is an babies' 100% cotton
knit printed shirt. The garment features finished short sleeves,
a full frontal opening secured with buttoned right over left
closure and a finished bottom. It will be imported in sizes 0-24
months. The garment will also be imported in girl's sizes 2-4T.
Your submitted sample, style B51178 is an babies' 100% cotton
knit printed shirt. The garment features finished short sleeves,
a full frontal opening secured with buttoned right over left
closure and a finished bottom. It will be imported in sizes 0-24
months. The garment will also be imported in girl's sizes 2-4T.
Your submitted sample, style B54174 is an babies' 100% cotton
knit printed shirt. The garment features finished long sleeves, a
full frontal opening secured with a buttoned right over left
closure and a finished bottom. It will be imported in sizes 0-24
months. The garment will also be imported in girl's sizes 2-4T.
The applicable subheading for all styles in girls' sizes, will
be 6106.10.0030, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's or girls' blouses and shirts,
knitted or crocheted: of cotton, girls': other. The duty rate will
be 20.5 percent ad valorem.
The applicable subheading for styles in babies' sizes, will be
6111.20.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for babies' garments and clothing
accessories, knitted or crocheted: of cotton: blouses and shirts,
except those imported as part of a set. The duty rate will be 20.5
percent ad valorem.
All styles in babies' sizes fall within textile category
designation 239. All styles in girls' sizes fall within textile
category designation 339. Based upon international textile trade
agreements products of Guatemala are currently not subject to visa
requirements and quota restraints.
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. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that you
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
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 212-466-5865.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division