CLA-2-61:RR:NC:3:TA:358 C86919
Mr. John H. Qualey
Rogers & Brown Custom Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160
RE: The tariff classification of girls' shorts, pullovers and
romper from El Salvador.
Dear Mr. Qualey:
In your letter dated April 14, 1998, on behalf of Franco
Manufacturing Company, Inc., you requested a classification ruling.
Your submitted samples, styles APBE28 and APBE32, are girls'
short sets. For tariff classification purposes the shorts and tops
are classified separately. The bottom for style APBE28 is a girls'
70% cotton and 30% polyester knit terry bike short. The garment
features an enclosed elasticized waist band and hemmed leg
openings. The bottoms for style APBE32 is a girls' 70% cotton and
30% polyester knit terry short. The garment features an enclosed
elasticized waist band and hemmed leg openings.
The top for style APBE28 is a girls' 70% cotton and 30%
polyester knit terry "princess style" pullover. The garment is
sleeveless with self piping around the neckline and the armholes.
The garment also features front 3 inch long vertical vents and two
bows at the top of each vent and a hemmed bottom. The top for
style APBE32 is a girls' 70% cotton and 30% polyester terry knit
pullover. The garment features a scooped neckline, short sleeves
and a hemmed front tied bottom.
The submitted sample style APBE26 is a girls' 70% cotton and
30% polyester knit terry pullover. The garment features long
sleeves, a hood, a front patch pocket with an opening on each side
and a hemmed bottom with side vents.
The submitted sample style APBE30 is a girls' 70% cotton and 30%
polyester knit terry romper. The garment is sleeveless with self
piping on the neck and armholes. It also features a leg
separation, a zipper front opening and hemmed short bottoms. You
state all samples will be sold and marketed as beachwear cover-ups.
All styles will be imported in solid colors and prints. The size
range will be 2-4T and 4-6X.
The applicable subheading for the shorts styles APBE28 and
APBE32, will be 6104.63.2060, 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), knitted or crocheted: trousers, bib and
brace overalls, breeches, and shorts: of cotton: other, shorts:
girls'. The duty rate will be 16 percent ad valorem.
The applicable subheading for the pullovers style APBE26,
APBE28 and APBE32 will be 6110.20.2075, Harmonized Tariff Schedule
of the United States (HTS), which provides for sweaters, pullovers,
sweatshirts, waistcoats, (vests) and similar articles, knitted or
crocheted: of cotton: other, other: other: women's or girls'. The
duty rate will be 19 percent ad valorem.
The applicable subheading for the romper style APBE30, will be
6114.20.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for other garments, knitted or crocheted: of
cotton: sunsuits, washsuits, one-piece playsuits and similar
apparel: women's or girls'. The duty rate will be 11.2 percent ad
valorem.
The shorts fall within textile category designation 348.
The pullovers fall within textile category designation 339. The
romper fall within textile category designation 237. Based upon
international textile trade agreements products of El Salvador are
currently not subject to visa requirements and quota restraints.
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. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that you
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
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 Bruce Kirschner at 212-466-5865.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division