CLA-2-61; 62:RR:NC:TA:358 G85396
Evelyn P. Milling
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163
RE: The tariff classification of toddlers’ wear for girls from Bangladesh
Dear Ms. Milling:
In your letter dated December 8, 2000 you requested a classification ruling.
Submitted style 3375 is comprised of a long-sleeved, turtle-necked, finely knitted pullover of 55% cotton/45% polyester and of a lined, bib-fronted, denim jumper of 100% cotton, ornamented by quilting, by embroidery, by a large applique, and by a label inserted into one of the seams at the lower edge of the garment. Metal hardware can adjust the length of the suspenders and fasten the garment together. The suspenders of the jumper can be drawn through the loop sewn onto each of the shoulders of the pullover.
The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for …pullovers…and similar articles, knitted…, of cotton, other, other, other,…girls’; and for the jumper will be 6211.42.0060, which provides for …other garments…girls’, of cotton, jumpers. The duty rates in 2000 are 18.2 and 8.3 per cent ad valorem, respectively; and in 2001 will be 17.8 and 8.2 per cent ad valorem, respectively.
The pullover falls within textile category designation 339 and the jumper within 359. Based upon international textile trade agreements products of Bangladesh 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