The tariff classification of dresses from India

NY I86327 September 30, 2002 CLA-2-TA:RR:NC:TA:358 I86327 CATEGORY: Classification TARIFF NO.: 6204.44.4020; 6209.90.3040 Melissa Weiss Barthco Trade Consultants 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of dresses from India Dear Ms. Weiss: In your letter dated September 24, 2002, written on behalf of Hartstrings, Inc., you requested a classification ruling. Submitted styles C4478 for infants and H4478 for girls, are sleeveless, round-necked, empire-waisted dresses at the sides of which a ribbon tie is inserted. The bodices are manufactured from jersey fabric of 100% cotton, and the lower portions are manufactured from a sheer layer of woven fabric of 60% rayon/40% cotton which overlays a heavier woven fabric of 50% rayon/35% cotton/15% linen. One of the sample garments is being retained by the U.S. Customs Service in New York for reference purposes. As you have requested, the other sample garment is being returned. The applicable subheading for the dress in infants’ sizing will be 6209.90.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…, of other textile materials, of artificial fibers, other, other, other; and for the dress in girls’ sizing will be 6204.44.4020, which provides for …girls’…dresses, of artificial fibers, other, other, girls’. The duty rates will be 15.3 and 16.2 per cent ad valorem, respectively. The infants’ dress falls within textile category designation 239 and the girls’ dress within 636. 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 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division