The tariff classification of items for children from Madagascar

NY H80932 May 22, 2001 CLA-2-61; 95:RR:NC:TA:358 H80932 CATEGORY: Classification TARIFF NO.: 6104.62.2028; 6110.20.2075; 9502.10.0010 Rita Pitts Dillard’s, Inc. 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of items for children from Madagascar Dear Ms. Pitts: In your letter dated May 3, 2001 you requested a classification ruling. Submitted style 13448007X/G/C consists of two garments. One of these garments is a pair of trousers, manufactured from finely knitted fabric of 92% cotton/8% spandex, elasticized around the waistband. The other garment is a long-sleeved, round-necked garment for the upper body, manufactured from fleece fabric of 80% cotton/20% polyester and characterized by a full-front, buttoned opening and by an open pocket at the lower portion of each of the fronts. Into each of these pockets, fastened by means of pieces of fabric similar to the VELCRO brand, is a stuffed doll, approximately five inches long. As you have requested, the sample style is being returned. The applicable subheading for the trousers will be 6104.62.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for …trousers…, knitted…, of cotton, other, trousers…, girls’, other, other; for the cardigan will be 6110.20.2075, which provides for sweaters…sweatshirts, waistcoats (vests) and similar articles, knitted…, of cotton, other, other, other, …girls’; and for the dolls will be 9502.10.0010, which provides for dolls representing only human beings and parts and accessories thereof,…whether or not dressed, stuffed. The duty rates will be 15.4, 17.8, and FREE, respectively. The trousers fall within textile category designation 348 and the cardigan within 339. Based upon international textile trade agreements products of Madagascar may be 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.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. If you have any questions regarding the ruling, contact National Import Specialist Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division