The tariff classification of NASCAR children’s apparel from the Philippines

NY L86121 July 18, 2005 CLA-2-61:RR:NC:TA:358 L86121 CATEGORY: Classification TARIFF NO.: 6104.52.0020; 6104.62.2060; 6110.20.2075 Claire Seeley Moksha Worldwide Inc. 361 Park Avenue Glencoe, IL 60022 RE: The tariff classification of NASCAR children’s apparel from the Philippines Dear Ms. Seeley: In your letter dated July 8, 2005 you requested a classification ruling. Submitted style 4687, manufactured from finely knitted fabric of 100% cotton, is comprised of two pieces. One of the pieces, ornamented by embroidery, is a short, flared skirt, into which a panty-like liner is sewn. The other of these pieces is a short-sleeved, round-necked pullover, ornamented by embroidery and by a cross-over front. Submitted style 4700/01, manufactured from finely knitted fabric of 95% cotton/5% spandex, is comprised of two pieces. One of the pieces is a pair of slightly flared shorts, fully elasticized around the waistband and ornamented by textile overlays. The other of these pieces is a round-necked, short-sleeved, T-styled pullover, ornamented by textile overlays and embroidery. Although you have stated that this style is for boys’ wear, there is no evidence that it is unfit for unisex wear, if so preferred. Therefore, the applicable subheading for the shorts of style 4700/01 will be 6104.62.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…shorts (other than swimwear), knitted…, of cotton, other, shorts, girls’, other; for the skirt of style 4687 will be 6104.52.0020, HTS, which provides for …girls’…skirts…knitted…, of cotton, girls’; and for the pullovers of both styles will be 6110.20.2075, HTS, which provides for …pullovers…and similar articles, knitted…, of cotton, other, other, other, …girls’. The duty rates will be 14.9, 8.3, and 16.5 percent ad valorem, respectively. The skirt falls within textile category designation 342, the shorts within 348, and the pullovers within 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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