F89967 F8 Ruling Active

The tariff classification of a dress and cardigan for infants’ wear from the Philippines

Issued July 31, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6209.20.1000

Headings: 6209

Product description

Style WDN317, to be manufactured in babies’ sizes up to nine months, is comprised of a woven dress of 100% cotton and a knitted cardigan of 100% acrylic. The short-sleeved, round-necked dress buttons together at the top of the back, and is ornamented by capping, overlays, and an applique. The long-sleeved, round-necked sweater coordinates with the color of the ornamentation of the dress.

CBP rationale

The applicable subheading for the two garments will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, of cotton, dresses.

Full text

NY F89967 July 31, 2000 CLA-2-62:RR:NC:TA:358 F89967 CATEGORY: Classification TARIFF NO.: 6209.20.1000 Gail T. Cumins Sharrets, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a dress and cardigan for infants’ wear from the Philippines Dear Ms. Cumins: In your letter dated July 25, 2000, on behalf of Baby Togs, you requested a classification ruling. Style WDN317, to be manufactured in babies’ sizes up to nine months, is comprised of a woven dress of 100% cotton and a knitted cardigan of 100% acrylic. The short-sleeved, round-necked dress buttons together at the top of the back, and is ornamented by capping, overlays, and an applique. The long-sleeved, round-necked sweater coordinates with the color of the ornamentation of the dress. You state that the two garments will be packaged together as a set before shipment to the United States. As you have requested, the sample style is being returned. The applicable subheading for the two garments 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 duty rate will be 12.1 per cent ad valorem. The set falls within textile category designation 239. 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 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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