CLA-2-62:LA:S:T:1:2:G04 C89449

Mr. David J. Evan
Grunfeld, Desidero, Lebowitz & Silverman LLP
245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of an infant's and toddler boy's woven beach cover-up from Hong Kong

Dear Mr. Evan:

In your letter dated June 23, 1998, on behalf of your client, Tommy Hilfiger U.S.A., Inc., you requested a tariff classification ruling.

The submitted sample is a beach cover-up constructed from 100% cotton woven terry fabric. The garment features a full front opening with a zipper closure, a hood, long sleeves with elasticized cuffs, and an elasticized waist. The garment will be imported as style 1101375 in infants' sizes up to 24 months and as style 1101384 in toddler boys' sizes 2T to 4T.

Your sample will be returned as requested.

The applicable subheading for the infant's beach cover-up, style 1101375, will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories: of cotton: other: other: other: other. The rate of duty will be 9.7% ad valorem.

The applicable subheading for the toddler boy's beach cover-up, style 1101384, will be 6207.91.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' . . . bathrobes, dressing gowns and similar articles: other: of cotton: bathrobes, dressing gowns and similar articles. The rate of duty will be 9.1% ad valorem. The infant's beach cover-up, style 1101375, falls within textile category designation 239. As a product of Hong Kong, this merchandise is subject to a visa requirement based upon international textile trade agreements. The toddler boy's beach cover-up, style 1101384, falls within textile category designation 350. As a product of Hong Kong, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.

The designated textile and apparel category 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Irene Jankov,
Port Director
Los Angeles-Long Beach Seaport