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January 6, 1999

CLA-2-61:SF:G03 D86088


TARIFF NO.: 6110.20.2075, 6204.62.2050

Miguel Ruiz
Miami International Forwarders
1801 NW 82 Avenue
Miami, FL 33126-1013

RE: The tariff classification of a girls’ top and overalls from Hong Kong

Dear Mr. Ruiz:

In your letter dated December 18, 1998 you requested a tariff classification ruling on behalf of your client, Topsville, Inc.

Style 149517 consists of two garments. The upper body garment is made from a fine knit fabric which you state is 100% cotton. The garment is a long sleeve pullover with a mock turtle neck. The sleeves and bottom are hemmed. There is a narrow fabric strip sewn to the top of each shoulder. The fabric for these strips matches the fabric of the lower body garment.

The lower body garment is made from a woven corduroy fabric which you state is 100% cotton. This garment is a long leg bib and brace overall. These overalls have both a front and back bib. Both bibs are tapered on the sides as they extend upward from the waistband. The front bib is straight across on its top edge and the extensions of the back bib form adjustable shoulder straps which are brought forward over the shoulders and are joined to metal buttons on the front bib top by means of a metal loop. There is a two button opening on each side descending from the waist, a simulated fly, three self fabric belt loops, an insert pocket on each front below the waist, a patch pocket with a one button flap on the center bib front and a patch pocket on the right rear hip. The knee areas are reinforced and all edges are hemmed. You have indicated that this style will be imported in girls’ sizes 2T through 6.

The applicable subheading for the pullover shirt will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. The rate of duty will be 18.6 percent ad valorem.

The applicable subheading for the bib and brace overalls will be 6204.62.2050, HTS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Bib and brace overalls: Other: Girls’: Other. The rate of duty will be 9.2 percent ad valorem.

The pullover top falls within textile category designation 339 and the overalls within category 237. Based upon international textile trade agreements, these products of Hong Kong are subject to quota and 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.

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.


Alice M. Rigdon
Port Director

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