CLA-2-62:SF G03 C81744
6209.20.1000, 6209.20.5050, 6209.90.9000, 6211.42.0060,
6211.42.0081, 6211.49.9090
Ludene Murphree
Gap, Inc.
Two Harrison Street
San Francisco, CA 94105
RE: The tariff classification of babies' dresses, jumpers and
girls' dresses, diaper covers and jumpers from Hong Kong, India,
and Indonesia
Dear Ms. Murphree:
In your letter dated November 13, 1997 you requested a
tariff classification ruling on several styles of sleeveless
dresses and jumpers which will be imported in sizes to fit both
babies and toddlers.
Style 312485 and Style 312487 are both sun dresses, which
share common features. They each have narrow straps, a scoop
neckline in both the front and back and a smocked front bodice,
and a 3 button closure in the back. The skirt portions are
gathered and the bottoms are finished by hemming. These styles
will be sold with a matching diaper cover which has an
elasticized waist and leg openings. While both styles are made
from woven fabrics which you state are 100% cotton, style 312485
is primarily made from fabrics of solid colors and style 312487
is made from a plaid fabric.
These styles will be made in India.
Style 312489A is a jumper with a scoop neckline in both the
front and back and a 3 button closure in the back. The skirt
portion is a very full flared skirt with a narrow hemmed edge.
The garment is made from a printed woven fabric which you state
is 100% cotton. This style will be made in Indonesia.
Style 312504 and Style 312505 are both sleeveless dresses,
which share common features. The each have a scoop neckline in
both the front and back. The skirt portions are gathered and
both styles are sold with a diaper cover which has an elasticized
waist and leg openings. Style 312504 has embroidery on the lower
third of the skirt portion and the bottom is finished with a
scalloped embroidered edge. There is a small self fabric bow
permanently attached to the center front at the waist. You state
that this style is made from a woven fabric which is 100% linen.
This style will be made in Hong Kong. Style 312505 has
embroidery on the upper front bodice and skirt is finished by
hemming. You state that this style is made from a woven fabric
which is 55% linen and 45% cotton. This style will be made in
India.
The applicable subheading for both Styles 312485 and 312487
in babies' sizes will be 6209.20.1000, Harmonized Tariff Schedule
of the United States (HTS), which provides for Babies' garments
and clothing accessories: Of cotton: Dresses. The rate of duty
will be 12.4 percent ad valorem. The applicable subheading for
Style 312485 dress in toddler's sizes will be 6204.42.3060, 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: Other: Girls'. The
applicable subheading for Style 312487 dress in toddler's sizes
will be 6204.42.3040, HTS, which provides for as above, except
for Other: With two or more colors in the warp and/or filling:
Girls'. For both, the rate of duty will be 11.3 percent ad
valorem. The applicable subheading for the diaper cover for both
of these styles in toddler's sizes will be 6211.42.0081, HTS,
which provides for Track suits, ski-suits and swimwear; other
garments: Other garments, women's or girls': Of cotton: Other.
The rate of duty will be 8.4 percent ad valorem.
The applicable subheading for Style 312489A in babies' sizes
will be 6209.20.5050, HTS, which provides for Babies' garments
and clothing accessories: Of cotton: Other: Other: Other. The
rate of duty will be 9.7 percent ad valorem. The subheading for
this style in toddler's sizes will be 6211.42.0060, HTS, which
provides for Track suits, ski-suits and swimwear; other garments:
Other garments, women's or girls': Of cotton: Jumpers. The rate
of duty will be 8.4 percent ad valorem.
The applicable subheading for both Styles 312504 and 312505
in babies' sizes will be 6209.90.9000, HTS, which provides for
Babies' garments and clothing accessories: Of other textile
materials: Other. The rate of duty will be 16.4 percent ad
valorem. In toddler's sizes the applicable HTS for the dresses
will be 6204.49.5060, 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 other textile materials:
Other: Other. The rate of duty will be 7.3 percent ad valorem.
The applicable HTS for the diaper covers for both of these styles
in toddler's sizes will be 6211.49.9090, HTS, which provides for
Track suits, ski-suits and swimwear; other garments: Other
garments, women's or girls': Of other textile materials: Other:
Other. The rate of duty will be 7.6 percent ad valorem.
In babies' sizes Styles 312485, 312487 and 312489A fall
within textile category designation 239 and Styles 312504 and
312505 within category 839. In toddler's sizes Styles 312485 and
312487 dresses fall within category 336, while the diaper covers
fall within category 359. Style 312489A in toddler's sizes falls
within category 359 as well. Styles 312504 and 312505 dresses in
toddler's sizes fall within category 836, while the diaper covers
fall within category 859. Based upon international textile
trade agreements, products of Hong Kong, India and Indonesia 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.
In accordance with your request your sample will be returned
to you under separate cover.
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,
Alice M. Rigdon
Port Director
San Francisco