CLA-2-62:RR:NC:TA:358 L80445
Carolyn B. Malina
Lands’ End, Inc.
5 Lands’ End Lane
Dodgeville, WI 53595
RE: The tariff classification of infants’ and girls’ wearing apparel from China or Macau
Dear Ms. Malina:
In your letter dated October 29, 2004 you requested a classification ruling.
Submitted style 29117/29114, sized for toddlers and for larger girls and manufactured from fabrics of 100% cotton, is a sleeveless, scoop-necked, empire-styled, pullover dress, the bodice of which is finely rib-knitted and the remainder of which is woven.
Submitted style 25553 for toddlers differs from the preceding style by elasticized, ornamented leg openings and a snapped crotch at the garment’s lower edge.
Submitted style 2100 for infants is structurally identical to style 25553.
As you have requested, the sample garments are being returned.
The applicable subheading for style 29117/29114 will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…dresses, of cotton, other, other, other, other, girls’; for style 25553 will be 6211.42.0025, HTS, which provides for …other garments…girls’, of cotton, washsuits, sunsuits, one-piece playsuits and similar apparel; and for style 2100 will be 6209.20.5030, HTS, which provides for babies’ garments…of cotton, other, other, sunsuits, washsuits and similar apparel. The duty rates will be 8.4, 8.1, and 9.3 percent ad valorem, respectively.
Style 29117/29114 falls within textile category designation 336, style 25553 within 237, and style 2100 within 239. Based upon international textile trade agreements products of China or Macau may be 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