The tariff classification of a girl’s knit tank top and woven pants from Macau

PD F83453 March 10, 2000 CLA-2-61:LA:S:T:1:2:G04 F83453 CATEGORY: Classification TARIFF NO.: 6109.90.1070; 6204.63.3530 Mr. Andrew Titley Franklin Services, Inc. 265 East Merrick Road, Suite 209 Valley Stream, NY 11580 RE: The tariff classification of a girl’s knit tank top and woven pants from Macau Dear Mr. Titley: In your letter dated February 15, 2000, you requested a tariff classification ruling. Style 1042-00 is a tank top constructed from 100% polyester finely knitted fabric and features a scoop neckline in front and back, narrow shoulder straps, and a straight hemmed bottom. Style 1042-10 is a pair of calf-length pants constructed from 100% polyester woven fabric and features a fully elasticized enclosed waistband, wide legs with side vents, and hemmed leg openings. Although no size range was indicated in you letter, the submitted samples are girl’s sizes small. The applicable subheading for the tank top will be 6109.90.1070, Harmonized Tariff Schedule of the United States (HTS), which provides for t-shirts, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: women’s or girls’: tank tops and singlets: girls’. The rate of duty will be 32.8% ad valorem. The applicable subheading for the pants will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ . . . trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other: trousers and breeches: girls’: other. The rate of duty will be 29.3% ad valorem. The tank top falls within textile category designation 639 and the pants fall within textile category designation 648. As products of Macau, 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.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