The tariff classification of a girl’s knit swimsuit and knit skirt from Indonesia

PD E83270 July 6, 1999 CLA-2-61:LA:S:T:1:2:G04 E83270 CATEGORY: Classification TARIFF NO.: 6112.41.0020; 6112.49.0010; 6104.52.0020; 6104.53.2020 Mr. Ralph M. Navedo Inter-Maritime Forwarding Company, Inc. 39 Broadway, 29th Floor New York, NY 10006 RE: The tariff classification of a girl’s knit swimsuit and knit skirt from Indonesia Dear Mr. Navedo: In your letter dated June 8, 1999, on behalf of Breaking Waves, Inc., you requested a tariff classification ruling. Style 8102 is a girl’s one-piece tank style swimsuit constructed from 80% nylon, 20% spandex knit fabric. The garment features a round neckline in front, narrow double shoulder straps that cross in the back, and a deep scoop neckline in back. You state in your letter that this garment will also be constructed from 56% cotton, 36% polyester, 8% spandex knit fabric. Style 8202S is a knit skirt constructed from 80% nylon, 20% spandex knit fabric that matches the swimsuit. The garment features a fully elasticized waistband, a non-functional drawstring on the front waistband, and a hemmed bottom. You state in your letter that this garment will also be constructed from 56% cotton, 36% polyester, 8% spandex knit fabric. The swimsuit and skirt will be imported in girls’ sizes 4 to 6X and 7 to 16. Your samples will be returned as requested. The applicable subheading for the swimsuit, in chief weight nylon, 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 25.7% ad valorem. The applicable subheading for the swimsuit, in chief weight cotton, will be 6112.49.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ swimwear, knitted or crocheted: of other textile materials: of cotton. The rate of duty will be 13.6% ad valorem. The applicable subheading for the skirt, in chief weight nylon, will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits . . . skirts . . . knitted or crocheted: skirts and divided skirts: of synthetic fibers: other: girls’. The rate of duty will be 16.5% ad valorem. The applicable subheading for the skirt, in chief weight cotton, will be 6104.52.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits . . . skirts . . . knitted or crocheted: skirts and divided skirts: of cotton: girls’. The rate of duty will be 8.6% ad valorem. The swimsuit, in chief weight nylon, falls within textile category designation 659 and the swimsuit, in chief weight cotton, falls within textile category designation 359. The skirt, in chief weight nylon, falls within textile category designation 642 and the skirt, in chief weight cotton, falls within textile category designation 342. As products of Indonesia, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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, Irene Jankov Port Director Los Angeles-Long Beach Seaport