The tariff classification of girls' and babies' garments fromIndia

PD C88008 June 4, 1998 CLA-2-62:A:G01 CATEGORY: Classification TARIFF NO.: 6204.42.3060; 6204.32.2040; 6209.20.1000; 6209.20.5050 Ms. Maureen Choudhury Silver Spoon 2507 Lakevale Dr. Vienna, VA 22181 RE: The tariff classification of girls' and babies' garments from India Dear Ms. Choudhury: In your letter dated April 30, 1998 you requested a tariff classification ruling. Two samples were submitted. The first, which has no style number, is a girl's sundress manufactured of 100 percent cotton woven material. The sundress has a V-neck, shoulder straps, a full frontal opening with button closure, a high rise waist with a ruffle sewn over the full gathered skirt and a hemmed bottom. The second sample, style 98F-05, is a bolero styled jacket with a full frontal opening with button closure, short hemmed sleeves, and a ruffle sewn at the bottom. The garments will be imported in infants' sizes and girls' sizes 2-4T and 4-6X. The applicable subheading for the sundress in infants' 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 12.3 percent ad valorem. The applicable subheading for the sundress in girls' sizes will be, 6204.42.3060 Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits...dresses...,of cotton, other, other, other, other, girls'. The rate of duty will be 10.9 percent ad valorem. The applicable subheading for the jacket in infants' sizes 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 percent ad valorem. The applicable subheading for the jacket in girls' sizes will be, 6204.32.2040 Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits...,suit- type jackets and blazers, of cotton, other, girls'. The rate of duty will be 9.8 percent ad valorem. The sundress and jacket in infants' sizes both fall within textile category designation 239. The sundress in girls' sizes falls within textile category designation 336. The jacket in girls' sizes falls within textile category designation 335. Based upon international textile trade agreements, products of India in category 239 are subject to the requirement of a visa and those in categories 336 and 335 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. 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, John J. Deegan Port Director Atlanta, GA