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NY F83304




March 22, 2000

CLA-2-61:RR:NC:WA:361 F83304

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0040; 6114.20.0020; 6114.30.2010; 6114.30.3070; 6404.20.40

Ms. Lisias Ransan, President
So Danca Varnam Inc.
277B Goolsby Blvd
Deerfield Beach, Fl. 33442

RE: The tariff classification of several women’s knit garments from Brazil.

Dear Ms. Ransan:

In your letter dated February 9, 2000 you requested a classification ruling for several garments, and pointe shoes for women. The samples are being returned, as you requested.

Item A, identified as a “Pointe Shoe,” is a woman’s ballet slipper. It has a textile fabric upper with an elasticized topline, a hardened box toe, a stiff paperboard insole with textile facing, and a cemented and stapled-on leather outer sole. Although you have failed to provide a component material weight breakdown for the shoe, based on our visual examination of the sample, we will presume that it is less than 10% by weight of rubber and plastics.

Item B, identified as a leotard, is a woman’s bodysuit. The garment is constructed from 95% cotton, 5% spandex knit fabric, and features shoulder straps; elasticized neckline, armholes and leg openings; a bra type lining in the bodice; and a lined crotch.

Item C, identified as a leotard, is also a woman’s bodysuit. The garment is constructed from 89% poliamide (nylon), 11% spandex knit fabric and features elasticized shoulder straps; elasticized neckline, armholes and leg openings; a lined bodice; and a lined crotch.

Item D is a T-shirt. It is constructed from 100% cotton jersey knit fabric and has a rounded neckline; short sleeves; and a hemmed bottom.

Item E, identified as a wrap around dance skirt is a woman’s wrap. The garment is constructed from 100% poliamide (nylon) knit fabric, and is intended to be worn around the waist. It is approximately rectangular in shape, eleven inches by twenty inches, with a waistband extension on either side used to tie the garment around the waist. Although you have described the garment as a wrap skirt, since it does not completely enclose the wearer’s lower torso, it cannot be considered a skirt.

The applicable subheading for item A, the Pointe Shoe, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately leather or composition leather; which is by weight, we presume, under 10 percent of rubber and plastics; and which is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem.

The applicable subheading for item B, a leotard, will be 6114.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: bodysuits and bodyshirts. The rate of duty will be 11.1 percent ad valorem.

The applicable subheading for item C, a leotard, will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: bodysuits and bodyshirts of fabric containing by weight 5 percent or more of elastomeric yarns or rubber thread. The rate of duty will be 32.9 percent ad valorem.

The applicable subheading for item D, the T-shirt, will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirtsknitted or crocheted: of cotton: women’s. The rate of duty will be 18.3 percent ad valorem.

The applicable subheading for item E will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other. The rate of duty will be 15.4 percent ad valorem.

Item B falls within the textile category designation 359; items C and E fall within the textile category designation 659; item D falls within textile category 339. Based upon international textile trade agreements, garments imported from Brazil are subject to a visa requirement and quota restraints.

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 Angela De Gaetano at 212-637-7029.

Sincerely,

Robert B. Swierupski

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