CLA-2-62:RR:NC:TA:358 K81728
Sherri Desjardins
Menlo Worldwide Trade Services
P.O. Box 610715
Dallas, TX 75261
RE: The tariff classification of infants’ and toddler girls’ wear from India
Dear Ms. Desjardins:
In your letter dated January 12, 2004, written on behalf of Oshkosh B’Gosh, you requested a classification ruling.
Submitted style G9151A is comprised of two pieces, each of which is manufactured from gingham fabric of 100% cotton. One of these pieces is a panty-like garment, fully elasticized around the waistband. To be worn over this garment is the other of these two pieces, a wide-skirted, sleeveless, pullover dress, styled by narrow shoulder straps, extending from the elasticized, smocked portion of the straight-cut back, which fasten by means of buttons to the bib-front.
When sized for infants the applicable subheading for both garments of this style will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…of cotton, dresses; and when sized for toddlers the applicable subheading for the panty-like garment of this style will be 6211.42.0081, which provides for …other garments…girls’, of cotton, other, and for the sleeveless garment of this style will be 6204.42.3040, which provides for …girls’…dresses…, of cotton, other, other, other, with two or more colors in the warp and/or the filling, girls’. The duty rates will be 11.8, 8.1, and 8.4 percent ad valorem, respectively.
In infants’ sizes this style falls within textile category designation 239, and in sizes for toddlers the panty-like garment falls within 359 and the dress falls within 336. Based upon international textile trade agreements products of India 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division