CLA-2-62:A:P: G34 E84027
Rachel Acuff
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of girls’ wearing apparel from Bangladesh
Dear Ms. Acuff:
In your letter dated June 23, 1999 you requested a tariff classification ruling.
The submitted samples, style number, SSTG1201, are a girl’s blouse and shorts set made of a 100 percent cotton plaid fabric. The sleeveless blouse features a round neckline with a three button back closure, a slightly flared hemmed bottom with two front vents, and three buttons sewn just above each vent. The shorts feature a waistband with elastic in back, short hemmed leg openings, side panels with drawstrings to tie in front, and a non-functional button on each side panel near the waist. Both garments will be imported in toddler girls’ sizes 2T to 4T.
Style number, SSTG1202, consist of a girl’s blouse and divided skirt made of
A 100 percent cotton plaid fabric. The sleeveless blouse has a Peter Pan collar of plain fabric, a right over left front opening with a four-button closure, and an adjustable tie bottom. The divided skirt has a waistband with elastic in back and short hemmed leg openings. A textile panel is attached at the right side seam and the waist and extends across the front of the garment. When worn and viewed from the front, the leg separation is not readily apparent, thereby creating the appearance of a skirt. Both garments will be imported in toddler girls’ sizes 2T to 4T
The applicable subheading for the girl’s blouse of style number, SSTG1201, is 6206.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses, of cotton, other, other, with two or more colors in the warp and/or filling, girls’, other. The rate of duty will be 15.9 percent ad valorem .
The applicable subheading for the girl’s shorts of style number, SSTG1201, is 6204.62.4065, 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), trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, shorts, girls’, other. The rate of duty is 17.2 percent ad valorem.
The applicable subheading for the girl’s blouse of style number, SSTG1202, is 6211.42.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear, other garments, women’s or girls’, of cotton, blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206, with two or more colors in the warp and/or fillings. The rate of duty is 8.4 percent ad valorem.
The applicable subheading for the girl’s divided skirt of style number, SSTG1202, is 6204.52.2080, 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 cotton, other, other, girls’. The rate of duty is 8.4 percent.
The samples will be returned to you as requested.
The blouses of both styles fall within textile category designation 341. The shorts of style number, SSTG1201, fall within textile category designation 348, and the divided skirt of style number, SSTG1202, falls within textile category designation 342. Based upon international textile trade agreements, products of Bangladesh are 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