CLA-2-61:SF G03 A85178
Gretchen H. Zink
Talbots
175 Beal Street
Hingham, MA 02043
RE: The tariff classification of children's wearing apparel from Macau
Dear Ms. Zink:
In your letter dated June 24, 1996 you requested a tariff classification ruling.
The first submitted sample is made from a fine fancy knit fabric which you
indicate is 100% cotton. The garment is a short divided leg, sleeveless one piece
garment with a scoop neckline. The front and back portions are joined at the shoulder
by adjustable straps with snap closures. The neckline and armholes are finished with
overlock stitching, the legs are hemmed and there is a patch pocket on each leg. You
have stated that this item will be imported as style 71192707 for size XS (4-5) and size
S (6-6X) and as style 71193707 for size M (7-8), L (10-12), XL (14) and XXL (16).
The second submitted sample is made from a fine knit fabric which you indicate
is 70% cotton and 30% acrylic. The garment is a boys' hooded long sleeve pullover
with a fleece interior. There are rib knit cuffs and a hemmed bottom with side slits. The
pullover has side seam insert pockets. You have stated that this item will be imported
as style 71094519 for sizes XS (4-5) and size S (6-7) and as style 71095519 for sizes
M (8), L (10-12), XL (14) and XXL (16).
The applicable subheading for the romper 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 rate of duty will be 11.4 percent ad valorem.
The applicable subheading for the pullover will be 6110.20.2065, HTS, which
provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles,
knitted or crocheted: Of cotton: Other: Other: Other: Men's or boys'. The rate of duty
will be 19.9 percent ad valorem.
The romper falls within textile category designation 237 and the pullover within
category 338. Based upon international textile trade agreements, the pullover from
Macau is subject to quota restraints and both the pullover and the romper are subject
to the requirement of a visa.
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.
In accordance with your request your samples 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