The tariff classification of a tutu from China

PD F80716 January 5, 2000 CLA-2-61:A:P: G34 F80716 CATEGORY: Classification TARIFF NO.: 6104.53.2020; 6204.53.3020 Joanne Balice CBI Distributing Corporation Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a tutu from China Dear Ms. Balice: In your letter dated December 7, 1999 you requested a tariff classification ruling. The submitted sample, style 72137, is a girl’s tutu, made of a synthetic sheer woven fabric. You have stated that the tutu will be made of 90 percent polyester and 10 percent nylon knit fabric. The tutu features six panels of fabric stitched together and sewn to an elasticized waistband of ribbon measuring ¾ inch on each side. Fabric flowers and ribbons embellish the front which are glued to the waistband and the front three panels. The tutu has a handkerchief hem, which is finished with overcast stitches. The applicable subheading for the girl’s tutu if made of the knit fabric will be 6104.53.2020, 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: Skirts and divided skirts: Of synthetic fibers: Other…Girls’.” The rate of will be 16.4 percent ad valorem. The applicable subheading for the girl’s tutu if made of the woven fabric will be 6204.53.3020, 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): Skirts and divided skirts: Of synthetic fibers: Other…Girls’” The rate of duty will be 16.4 percent ad valorem. The sample will be returned to you as requested. The tutu falls within textile category designation 642. Based upon international textile trade agreements, as products from China, this merchandise is subject to quota and the requirement of a visa. 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, Anita Terry-McDonald Port Director Atlanta, GA