CLA-2-62;61;65:RR:NC:TA:358 G89230
Linda Shafran
Kahn Lucas Lancaster Inc.
100 West 33rd Street
New York, NY 10001
RE: The tariff classification of girls’ wearing apparel from Cambodia
Dear Ms. Shafran:
In your letter dated April 12, 20001 you requested a classification ruling.
Each of the submitted styles consists of a coat, a dress, and a coordinating accessory.
The dress of style 341D179, manufactured from knitted pile fabric of 65% polyester/35% rayon, is characterized by short sleeves, by a buttoned, partial opening at the back, by a round neckline, and by an empire waistline. Accompanying the dress is a coat, manufactured from woven fabric of 65% polyester/35% rayon, and characterized by a full-front opening, which can be partially fastened together by means of buttons below the neckline, by long sleeves, and by a collar and cuffs of faux fur. The coordinating accessory of this style is a muff, manufactured from the same faux fur of polyester, attached to a neck strap.
The dress and coat of style 341C345 are manufactured from the same gingham fabric of 65% polyester/35% rayon. The loose-fitting dress, is characterized by a buttoned, partial opening at the back, by cap sleeves, and by a round neckline with a lace trimmed, velveteen collar. The accompanying coat is characterized by a full-front opening, which can be partially fastened together by means of buttons below the round neckline, by an empire waistline, and by long sleeves, trimmed with velveteen. The coordinating accessory of this style is a hat, manufactured from the same gingham fabric, in the style of a tam, the velveteen headband portion of which is partially elasticized.
The applicable subheadings for the components of style 341D179 will be, as follows: for the dress, 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for …dresses…, knitted…, of synthetic fibers, other, girls’; for the coat, 6202.13.4030, which provides for …capes, cloaks…and similar coats, of man-made fibers, other, other, other, girls’; and for the muff, 6117.80.9540, which provides for other made up clothing accessories, knitted…, other accessories, other, other, of man-made fibers, other . The duty rates will be 16.3, 28.2, and 14.9 per cent ad valorem, respectively.
The applicable subheadings for the components of style 341C345 will be, as follows: for the dress, 6204.43.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for …dresses of synthetic fibers, other, other, with two or more colors in the warp and/or the filling, girls’; for the coat, 6202.13.4030, which provides for …capes, cloaks…and similar coats, of man-made fibers, other, other, other, girls’; and for the hat, 6505.90.8090, which provides for hats and other headgear, knitted…, other, of man-made fibers, other, not in part of braid, other, other, other. The duty rates will be, as follows: 19.7 cents per kg + 7.2 per cent ad valorem for the hat, and 16.3 and 28.2 per cent ad valorem for the dress and for the coat, respectively.
The dresses fall within textile category designation 636, the coats within 635, and both the muff and the hat within 659. Based upon international textile trade agreements products of Cambodia 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