CLA-2-61:SF:G03 D82644
Linda White
Pleasant Company
8400 Fairway Place
Middleton, WI 53562-0998
RE: The tariff classification of a girl's dress and shorts from
China
Dear Ms. White:
In your letter dated September 18, 1998 you requested a
tariff classification ruling.
The first submitted sample is a dress made from a pique knit
fabric which you indicate is 100% cotton. This dress has a
partial front opening secured by a plastic zipper, short sleeves
with rib knit cuffs and a rib knit shirt style collar. The
bottom is hemmed. This dress has princess seams which are
finished with a row of contrasting color overlock stitching. You
have indicated that the final version of the dress will have
embroidery on the sleeve.
The second submitted sample is a pair of pull on shorts made
from a fine knit fabric which you indicate will be a cotton
spandex blend. These shorts have an elasticized waistband,
hemmed legs and a mesh pocket on each outer thigh. The pockets
are intended to hold tennis balls. The above dress is identified
as a tennis dress, and you state that the even though the dress
and shorts will be sold separately they are intended to be worn
together. They will be imported in sizes small, medium, large
and extra large and meant to fit girls 7-14 years old.
The applicable subheading for the dress will be
6104.42.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for Women's or girls' suits, ensembles,
suit-type jackets, blazers, dresses, skirts, divided skirts,
trousers, bib and brace overalls, breeches and shorts (other than
swimwear), knitted or crocheted: Dresses: Of cotton: Girls'. The
rate of duty will be 11.9 percent ad valorem. The applicable
subheading for the shorts will be 6104.62.2060, HTS, which
provides as above, but for Trousers, bib and brace overalls,
breeches and shorts: Of cotton: Other: Shorts: Girls': Other.
The rate of duty will be 16 percent ad valorem.
The dress falls within textile category designation 336 and
the shorts within category 348. Based upon international textile
trade agreements, products of China are subject to quota and the
requirement of a visa.
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.
Sincerely,
Alice M. Rigdon
Port Director
San Francisco