CLA-2-62: G03 G80284
Ray Meighan
Federated Merchandising Group
Customs Department
1440 Broadway
New York, NY 10018
RE: The tariff classification of a girl’s top from India
Dear Mr. Meighan:
In your letter dated July 21, 2000 you requested a tariff classification ruling.
Style 71107 is made from a woven denim fabric that you state is 100% cotton. This garment is a sleeveless top that reaches the waist. It has a square neckline in front and no upper back coverage. The center back seam conceals a hidden zipper. Narrow self-fabric straps, which are joined to the straight upper edge of the back, support the front. You state that this will be imported in girls’ sizes 7 to 16X. Although only one sample was submitted, you indicate that the same garment will also be made in cotton twill and imported as style 71087.
The applicable subheading for both Style 71107 and Style 71087 will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other. The rate of duty will be 8.3 percent ad valorem.
These styles fall within textile category designation 359. Based upon international textile trade agreements, products of India 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.
In accordance with your request, your sample will be returned to you under separate cover.
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,
Alice M Rigdon
Port Director
San Francisco