The tariff classification of a babies’ shirt from Bangladesh

PD E83138 June 21, 1999 CLA-2-61: G03 E83138 CATEGORY: Classification TARIFF NO.: 6111.20.1000 Kris Spurbeck DHC Transportation 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of a babies’ shirt from Bangladesh Dear Ms. Spurbeck: In your letter dated June 7, 1999 you requested a tariff classification ruling on behalf of Target Stores. The submitted sample, Style TSHT-18I is made from a fine knit fabric which you state is 100% cotton. This garment is short sleeve top with an opening on the left shoulder. This opening is secured by two metal snaps. The round neck is finished with a narrow band of rib knit capping and the sleeves and bottom are hemmed. Although your letter sates that this top will be for infants and girls, the size range for this style was clarified by telephone as being in 3 months to 24-month sizes. The applicable subheading for this shirt will be 6111.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Blouses and shirts, except those imported as parts of sets. The rate of duty will be 20.4 percent ad valorem. Style TSHT-18I falls within textile category designation 239. Based upon international textile trade agreements, products of Bangladesh in this category are not 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.USTREAS.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 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. Sincerely, Alice M Rigdon Port Director San Francisco