The tariff classification of girls’ and women’s wearing apparel, and a cosmetic from Hong Kong, Egypt, and China

NY K83298 February 19, 2004 CLA-2-61;62;33:RR:NC:TA:358 K83298 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6204.62.4005; 6204.62.4030; 6204.62.4050; 3304.10.0000 Melissa Weiss-Fox Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of girls’ and women’s wearing apparel, and a cosmetic from Hong Kong, Egypt, and China Dear Ms. Weiss-Fox: In your letter dated February 10, 2004, written on behalf of Jones Apparel Group, you requested a classification ruling. Submitted styles G9335B and J9042, sized for girls and for women, respectively, are trousers, manufactured from corduroy fabric of 96% cotton/4% spandex, styled by flared legs and by a belt-looped waistband, which buttons together above a zippered, fly-front opening. Submitted style G204CS, sized for girls, is a pair of trousers, manufactured from chambray fabric of 98% cotton/2% spandex, styled by flared legs, a buttoned, fly-front opening, and a belt-looped waistband through one of the belt loops of which a container of lip gloss is attached by a metal chain. What you have submitted to represent style G0514 is actually two sleeveless garments, each of which, manufactured from finely rib-knitted fabric of 100% cotton and characterized by a shirred, lower edge, and by either a v-shaped or a round neckline, which does not fall below the nape of the neck, is attached together unsecurely at the armholes by two or three stitches, rendering an easy separation into two separate garments. When sized for girls the applicable subheading for the corduroy trousers will be 6204.62.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…trousers…of cotton, other, other, other, trousers…, girls’, corduroy, other; and when sized for women the applicable subheading for the corduroy trousers will be 6204.62.4005, HTS, which provides for women’s…trousers…of cotton, other, other, other, trousers…, women’s, corduroy. The duty rate for both will be 16.6 percent ad valorem. The applicable duty rate for the chambray trousers will be 6204.62.4050, HTS, which provides for …girls’…trousers…of cotton, other, other, other, trousers…, girls’, other, other. The duty rate will be 16.6 percent ad valorem. The applicable duty rate for each of the two knitted garments, which will be separately dutiable, will be 6110.20.2075, HTS, which provides for …pullovers…and similar articles, knitted…, of cotton, other, other, other, …girls’. The duty rate will be 16.5 percent ad valorem. The duty rate for the lip gloss will be 3304.10.0000, HTS, which provides for lip make-up preparations. The duty rate will be free. Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835. (202) 418-3412. Please be apprised that each of the two sleeveless, pullover garments must be legally marked for U.S. Customs purposes and in accordance with the requirements of the Federal Trade Commission. All of the trousers fall within textile category designation 348 and both of the pullover garments within 339. Based upon international textile trade agreements products of China, Egypt, and Hong Kong are subject to quota and the requirement of a visa. Please be apprised that each of the two sleeveless, pullover garments must be reported separately for quota restraints and visa requirements. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division