The tariff classification of babies' and girl's garmentsfrom China

PD D81720 September 18, 1998 CLA-2-62:SF G03 D81720 CATEGORY: Classification TARIFF NO.: 6204.42.3060, 6209.20.1000, 6211.42.0081 Ludene Murphree Gap Inc. One Harrison Street San Francisco, CA 94105 RE: The tariff classification of babies' and girl's garments from China Dear Ms. Murphree: In your letter dated August 24, 1998 you requested a tariff classification ruling. Style 477386 is made from a woven printed pique fabric which you state is 100% cotton. This style consists of two garments. The first is a sleeveless sundress with a partial back opening secured by 4 plastic buttons. This garment has a bib top in both the front and back, a square neckline in both the front and back and narrow shoulder straps. The gathered skirt portion is hemmed. The second garment is a diaper cover of identical fabric. This diaper cover has an elasticized waist and leg openings. You have indicated that this style will be imported in both babies' and toddler's sizes. The applicable subheading for the dress and diaper cover in the 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 12.3 percent ad valorem. The applicable subheading for the dress in toddler 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 rate of duty will be 10.9 percent ad valorem. The applicable subheading for the diaper cover in toddler 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 babies' dress and diaper cover fall within textile category designation 239; the toddler dress within category 336; the diaper cover within category 359. Based upon international textile trade agreements, products of China 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 samples 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