The tariff classification of wearing apparel for girls’ wear from India

NY G81093 August 18, 2000 CLA-2-61,62:RR:NC:TA:358 G81093 CATEGORY: Classification TARIFF NO.: 6110.20.2025; 6204.42.3060 Mark McEwen Affiliated Customs Brokers USA Inc. I-89 US Customs Compound P.O. Box 163 Highgate Springs, VT 05460 RE: The tariff classification of wearing apparel for girls’ wear from India Dear Mr. McEwen: In your letter dated August 10, 2000, on behalf of Cornell Trading Inc., you requested a classification ruling. Submitted garment, “Item (1)”, is a sleeveless dress, manufactured from woven fabric of 100% cotton. Other characteristics include a round neckline, a full-front, buttoned opening, a belt across the back of the waistline, which can detach from the garment by means of buttons, and tucking Submitted garment, “Item (2)”, is characterized by short sleeves, a round neckline, and a partial-front, buttoned opening. This waist-length garment is manufactured from openwork, crocheted fabric of 100% cotton. The applicable subheading for Item (1) will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…, dresses, of cotton, other, other, other, other, girls’; and for Item (2) will be 6110.20.2025, which provides for sweaters…and similar articles, knitted or crocheted, of cotton, other, other, sweaters, girls’. The duty rates will be 10.1 and 18.2 per cent ad valorem, respectively. The dress falls within textile category designation 336 and the sweater within 345. Based upon international textile trade agreements products of India 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