CLA-2-61; 62:RR:NC:TA:358 F83743
Beth C. Ring
Sandler, Travis & Rosenberg, P.A.
551 Fifth Avenue
New York, NY 10176
RE: The tariff classification of infants’ and toddlers’ wear from Korea, Taiwan, El Salvador
Dear Ms. Ring:
In your letter dated March 3, 2000, on behalf of The Isfel Co., Inc., you requested a classification ruling.
Style 3434 will be manufactured in toddlers’ and infants’ sizes, represented by the prefix “T” or “I”, respectively. This style consists of three parts, to be described in the next paragraph. Samples were not submitted for the other styles mentioned in your inquiry; therefore, a ruling for those styles cannot be issued.
One component of style 3434 is a knitted jumper of 100% polyester, characterized by a scoop neck, an open pocket at the chest, and shoulder straps, each of which buttons together.
Another component is a knitted pullover, manufactured from fabric of 55% cotton and 45% polyester, and characterized by long sleeves and a crew neck. The third component of this style is a pair of footed, seamless tights, elasticized at the waistband, manufactured from knitted fabric of 70% cotton, 20% nylon, and 10% spandex. You state that the three components of this style will be packaged, imported and sold together as a set.
The applicable subheadings for the jumper in toddlers’ sizes will be 6114.30.3014 Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted…, of man-made fibers, other, jumpers, other; and in infants’ sizes will be 6111.30.5030, which provides for babies’ garments…knitted…of synthetic fibers, other, other, imported as parts of sets. The duty rates will be 15.4 and 16.4 per cent ad valorem, respectively.
The applicable subheading for the pullover in toddlers’ sizes will be 6110.20.2075 Harmonized Tariff Schedule of the United States (HTS), which provides for …pullovers…, knitted…, other, other, other. The duty rate will be 18.2 per cent ad valorem.
The applicable subheading for the tights in toddlers’ sizes will be 6115.19.8010 Harmonized Tariff Schedule of the United States (HTS), which provides for panty hose, tights…, knitted…of other textile materials, other, other, of cotton. The duty rate will be 16.4 per cent ad valorem.
The applicable subheading for both the pullover and the tights in infants’ sizes will be 6111.20.6030 Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted…, of cotton, other, other, other, imported as parts of sets. The duty rate will be 8.3 per cent ad valorem.
In toddlers’ sizes the jumper falls within textile category designation 659, the pullover within 339, and the tights within 359. In infants’ sizes the jumper, pullover, and tights fall within category 239. Based upon international textile trade agreements products of Korea, Thailand, or El Salvador 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.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