The tariff classification of a wearing apparel set for infants’ wear from Taiwan

NY G88803 April 2, 2001 CLA-2-62:RR:NC:TA:358 G88803 CATEGORY: Classification TARIFF NO.: 6209.30.3020 Rita Pitts Dillard’s, Inc. 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of a wearing apparel set for infants’ wear from Taiwan Dear Ms. Pitts: In your letter dated March 28, 2001 you requested a classification ruling. Submitted style 134185091 consists of a pair of trousers and of a reversible vest for outerwear. The outershell of the variously pocketed pants, lined with jersey fabric of cotton, and elasticized around the waist, is manufactured from woven fabric of 100% polyester. Each of the sides of the vest is manufactured from fleece sections of 100% polyester and from twill sections of 100% polyester. One of the sides is 90% twill and 10% fleece, and vice-versa. The sleeveless vest is styled by a full-front, zippered opening, which extends into the stand-up collar, and by a pocket at the lower portion of each of the fronts on each of its sides. As you have requested the submitted style is being returned. The applicable subheading for the trousers and vest will be 6209.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, of synthetic fibers, other, sets. The duty rate will be 16.3 per cent ad valorem. The set falls within textile category designation 239. Based upon international textile trade agreements products of Taiwan 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