PD E80012

COMMENT3April 5, 1999

COMMENT4CLA-2-62:PD:TC:MEF:G28 E80012

COMMENT5

COMMENT6Mr. Marc D. Torrence Import Operations Manager V. Alexander & Co., Inc. International Freight Forwarders P. O. Box 291929 Nashville, Tennessee 37229-1929

COMMENT7RE: The tariff classification of a Girls? 100% Cotton Woven Dress from Sri Lanka

COMMENT8Dear Mr. Torrence:

COMMENT9 In your letter dated March 29, 1999, you requested a tariff classification ruling on behalf of Oshkosh B?Gosh, Inc., 112 Otter Avenue, Osh Kosh, Wisconsin 54901.

COMMENT10 The sample submitted, Style Number G9545B, Lot Number 995-7046, is from the ?June Home Sweet Home? collection. The plain weave 100% Cotton Dress has a full open front with a seven button closure. The back panel has two shoulder straps, each with two buttons. The front panel has a button hole on each side of the u-shaped neckline to which the buttons on the shoulder straps can be fastened. The sleeveless plaid dress has a hemmed bottom which extends below the knees. The ?OshKosh? logo and flowers will be embroidered on the top left front panel. You state the dress will be imported in sizes 4, 5, 6, and 6X.

COMMENT11 The applicable subheading for the Girls? 100% Cotton Woven Dress will be 6204.42.3040, Harmonized Tariff Schedule of the United States (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): Dresses: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Girls?. The rate of duty will be 10.5%.

COMMENT12 The 100% Cotton Woven Plaid Dress falls within textile category designation 336. Based upon international textile trade agreements, products of Sri Lanka 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.

Sincerely,

COMMENT13 Carole E. Graves Port Director Port of Baltimore