CLA-2-62:RR:NC:TA:358 H89664
Stephen Lyles
Franco Apparel Group
100 West 33 Street, Suite 911
New York, NY 10001
Attn: Production Department
RE: The tariff classification of infants’ and children’s wearing apparel sets from the Philippines
Dear Mr. Lyles:
In your letter dated March 20, 2002 you requested a classification ruling.
Each of submitted styles, V45501 for infants’ wear and V46509 for girls’ wear, manufactured from fabric of 65% polyester/35% cotton, consists of a bucket hat, an unlined, loose-fitting, short-sleeved, gingham dress, and an unlined, loose-fitting, long-sleeved gingham coat, which can button together only below the neckline.
The applicable subheading for style V45501 sizing will be 6209.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, of synthetic fibers, other, sets. The duty rate will be 16.2 per cent ad valorem.
The applicable subheadings for style V46509 will be 6202.13.4030 for the coat, which provides for …girls’…capes, cloaks…and similar articles…, other than those of heading 6204, of man-made fibers, other, other, other, girls; will be 6204.43.4020 for the dress, which provides for …girls’…dresses, of synthetic fibers, other, other, with two or more colors in the warp and/or the filling, girls’; and will be 6505.90.8090 for the hat, which provides for hats and other headgear…of man-made fibers…other; not in part of braid, other, other, other. The duty rates will be 28.1 per cent ad valorem; 16.2 per cent ad valorem; and 19.4 cents per kg + 7 per cent ad valorem; respectively.
Style V45501 falls within textile category designation 239. The coat, the dress, and the hat of style V46509 fall within categories 635, 636, and 659, respectively. Based upon international textile trade agreements products of the Philippines 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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