The tariff classification of a babies’ and children’s coverall from Macau

PD F80571 December 22, 1999 CLA-2-6:G03 F80571 CATEGORY: Classification TARIFF NO.: 6111.20.6040, 6114.20.0046 Ron M. del Mundo Gymboree 700 Airport Blvd., Suite 200 Burlingame, CA 94010-1912 RE: The tariff classification of a babies’ and children’s coverall from Macau Dear Mr. del Mundo: In your letter dated December 6, 1999 you requested a tariff classification ruling. Style # 1605-00104 is made from a fine knit fabric that you state is 100% cotton. This garment is a full body coverall with a snap crotch opening secured by metal grommets. The long sleeves and legs as well as the envelope style neckline are finished with a narrow band of rib knit capping. You have indicated that this style will be imported in the following sizes: 0-3 months, 3-6 months, 6-12 months, 12-18 months, 24 month and 3T. The applicable subheading for the coverall in the months sizes will be 6111.20.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Other: Other. The rate of duty in 2000 will be 8.3 percent ad valorem. The applicable subheading for the coverall in the 3T size (or 2T size, if you should choose to import a 2T size instead of a 24 month size) will be 6114.20.0046, HTS, which provides for Other garments, knitted or crocheted: Of cotton: Coveralls, jumpsuits and similar apparel: Other: Girls’. The rate of duty in 2000 will be 11.1 percent ad valorem. Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments. The coverall in the babies’ sizes falls within textile category designation 239 and in the girls’ sizes within category 237. Based upon international textile trade agreements, these products of Macau in categories 239 are not subject to quota and the requirement of a visa. Products in category 237 are only subject to 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 also be verified at the time of shipment. In accordance with your request, your sample 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