NY D81756 - The tariff classification of a girl's swimsuit, skirt, and shorts, and a boy's beach cover-up and swim trunks from Taiwan or Hong Kong - United States International Trade Commision Rulings

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NY D81756

September 21, 1998

CLA-2-61:LA:S:T:1:2:G04 D81756

CATEGORY: CLASSIFICATION

TARIFF NO.: 6112.41.0020; 6104.53.2020; 6104.63.2060; 6107.91.0090; 6211.11.1020

Mr. Frank Spadaro
Spadaro International Services
156-15 146th Avenue
Jamaica, NY 11434-4260

RE: The tariff classification of a girl's swimsuit, skirt, and shorts, and a boy's beach cover-up and swim trunks from Taiwan or Hong Kong

Dear Mr. Spadaro:

In your letter dated August 26, 1998, on behalf of Baby Buns, Inc./Sugar Plum, Inc., you requested a tariff classification ruling.

The first sample, which is labeled as style 4998SH but your letter states will be imported as style 2915, 4915, or 6915 depending on the size, is a girl's one-piece swimsuit with a matching skirt and pair of shorts. The garments will be constructed from 90% polyester, 10% spandex finely knit fabric. The tank-style swimsuit features narrow shoulder straps, a scoop neckline in front, and a deeper scoop neckline in back. The skirt features an elasticized waistband and a hemmed bottom. The shorts feature an elasticized waistband and hemmed leg openings. The garments will be imported as style 2915 in girls' sizes 2 to 4, as style 4915 in girls' sizes 4 to 6X, and as style 6915 in girls' sizes 7 to 16.

The second sample, style 2991, is a boy's knit beach cover-up with coordinated woven swim trunks. The beach cover-up is constructed from 60% cotton, 40% polyester finely knit terry fabric and features a hood, a full front zipper opening, short sleeves with rib knit cuffs, embroidery, and a rib knit bottom. The swim trunks are constructed from 100% nylon woven taslan fabric and feature an elasticized waistband, a knit mesh liner, embroidery, and hemmed leg openings. The submitted sample is a toddler boy's size 2T/3T.

Although you state in your letter that the girl's garments will be manufactured in a chief weight cotton blend, no sample in this fabrication was submitted. Accordingly, this ruling is limited solely to the physical characteristics of the submitted samples.

The applicable subheading for the girl's one-piece swimsuit will be 6112.41.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' swimwear, knitted or crocheted: of synthetic fibers: of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread: girls'. The rate of duty will be 25.9% ad valorem.

The applicable subheading for the girl's skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' . . . skirts and divided skirts, knitted or crocheted: of synthetic fibers: other: girls'. The rate of duty will be 16.6% ad valorem.

The applicable subheading for the girl's shorts will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' . . . trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: of synthetic fibers: other: other: shorts: girls': other. The rate of duty will be 29.3% ad valorem.

The applicable subheading for the boy's beach cover-up will be 6107.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' . . . bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: other: boys'. The rate of duty will be 9.1% ad valorem.

The applicable subheading for the boy's swim trunks will be 6211.11.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for swimwear: men's or boys': of man-made fibers: boys'. The rate of duty will be 28.9% ad valorem.

The girl's swimsuit falls within textile category designation 659, the skirt falls within textile category designation 642, and the shorts fall within textile category designation 648. The boy's beach cover-up falls within textile category designation 350 and the swim trunks fall within textile category designation 659. As products of Taiwan or Hong Kong, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.

The designated textile and apparel category 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Irene Jankov

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