The tariff classification of a girl's knit dress and jumper from Taiwan

PD B82633 March 20, 1997 CLA-2-61:LA:S:T:1:2:G04 B82633 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 6114.20.0015 Mr. William A. Vollmerhausen Supervisor, Customs Compliance Kmart Corporation 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a girl's knit dress and jumper from Taiwan Dear Mr. Vollmerhausen: In your letter dated February 26, 1997, you requested a tariff classification ruling. The submitted sample, style 3553, is a girl's dress and jumper set. The dress is constructed from 65% polyester, 35% cotton finely knit fabric and features a turtleneck collar with picot edging, a three-snap shoulder opening, long sleeves with turned-up cuffs and picot edging, and a hemmed bottom. The jumper is constructed from 80% cotton, 20% polyester finely knit fleece fabric and features a scoop neckline in front, oversized armholes, embroidery on the front chest, front patch pockets, and a straight hemmed bottom. When worn together, the dress extends approximately one inch below the bottom of the jumper. The submitted sample is a girl's size 3T. The applicable subheading for the dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits . . . dresses: of synthetic fibers: other: girls'. The rate of duty will be 16.7% ad valorem. The applicable subheading for the jumper will be 6114.20.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: jumpers. The rate of duty will be 11.3% ad valorem. The dress falls within textile category designation 636 and the jumper falls within textile category designation 359. As products of Taiwan, 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, Aileen Colon Acting Port Director Los Angeles