CLA-2-61:LA:S:T:1:2:G04 D81756
6211.11.1020
Mr. Frank Spadaro
Spadaro International Services
156-15 146th Avenue
Jamaica, NY 11434-4260
RE: The tariff classification of a girl's swimsuit, skirt, and shorts, and a boy's beach
cover-up and swim trunks from Taiwan or Hong Kong
Dear Mr. Spadaro:
In your letter dated August 26, 1998, on behalf of Baby Buns, Inc./Sugar Plum,
Inc., you requested a tariff classification ruling.
The first sample, which is labeled as style 4998SH but your letter states will be
imported as style 2915, 4915, or 6915 depending on the size, is a girl's one-piece
swimsuit with a matching skirt and pair of shorts. The garments will be constructed
from 90% polyester, 10% spandex finely knit fabric. The tank-style swimsuit features
narrow shoulder straps, a scoop neckline in front, and a deeper scoop neckline in back.
The skirt features an elasticized waistband and a hemmed bottom. The shorts feature
an elasticized waistband and hemmed leg openings. The garments will be imported as
style 2915 in girls' sizes 2 to 4, as style 4915 in girls' sizes 4 to 6X, and as style 6915 in
girls' sizes 7 to 16.
The second sample, style 2991, is a boy's knit beach cover-up with coordinated
woven swim trunks. The beach cover-up is constructed from 60% cotton, 40%
polyester finely knit terry fabric and features a hood, a full front zipper opening, short
sleeves with rib knit cuffs, embroidery, and a rib knit bottom. The swim trunks are
constructed from 100% nylon woven taslan fabric and feature an elasticized waistband,
a knit mesh liner, embroidery, and hemmed leg openings. The submitted sample is a
toddler boy's size 2T/3T.
Although you state in your letter that the girl's garments will be manufactured in a
chief weight cotton blend, no sample in this fabrication was submitted. Accordingly, this
ruling is limited solely to the physical characteristics of the submitted samples.
The applicable subheading for the girl's one-piece swimsuit will be
6112.41.0020, Harmonized Tariff Schedule of the United States (HTS), which provides
for women's or girls' swimwear, knitted or crocheted: of synthetic fibers: of fabric
containing by weight 5 percent or more elastomeric yarn or rubber thread: girls'. The
rate of duty will be 25.9% ad valorem.
The applicable subheading for the girl's skirt will be 6104.53.2020, Harmonized
Tariff Schedule of the United States (HTS), which provides for women's or girls' . . .
skirts and divided skirts, knitted or crocheted: of synthetic fibers: other: girls'. The rate
of duty will be 16.6% ad valorem.
The applicable subheading for the girl's shorts will be 6104.63.2060, Harmonized
Tariff Schedule of the United States (HTS), which provides for women's or girls' . . .
trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: of synthetic
fibers: other: other: shorts: girls': other. The rate of duty will be 29.3% ad valorem.
The applicable subheading for the boy's beach cover-up will be 6107.91.0090,
Harmonized Tariff Schedule of the United States (HTS), which provides for men's or
boys' . . . bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of
cotton: other: boys'. The rate of duty will be 9.1% ad valorem.
The applicable subheading for the boy's swim trunks will be 6211.11.1020,
Harmonized Tariff Schedule of the United States (HTS), which provides for swimwear:
men's or boys': of man-made fibers: boys'. The rate of duty will be 28.9% ad valorem.
The girl's swimsuit falls within textile category designation 659, the skirt falls
within textile category designation 642, and the shorts fall within textile category
designation 648. The boy's beach cover-up falls within textile category designation 350
and the swim trunks fall within textile category designation 659. As products of Taiwan
or Hong Kong, this merchandise is subject to a visa requirement and quota restraints
based upon international textile trade agreements.
The designated textile and apparel category 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 this ruling letter or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is imported.
Sincerely,
Irene Jankov
Port Director
Los Angeles-Long Beach Seaport