The tariff classification of Toddler Girls' Cotton/Polyester Seersucker Dress with Bloomers from the Philippines

PD D83798 October 29, 1998 CLA-2-62:PD:TC:MEF:G28 D83798 CATEGORY: Classification TARIFF NO.: 6204.42.3040; 6204.62.4065 Mr. Troy Myers Classification Specialist Wal*Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of Toddler Girls' Cotton/Polyester Seersucker Dress with Bloomers from the Philippines Dear Mr. Myers: In your letter dated October 20, 1998, you requested a tariff classification ruling. The sample provided, Vendor Stock Number 44202-T(A and B), is a 55% Cotton/45% Polyester Seersucker Dress and Bloomer Set for Toddler Girls. The Dress features a knit top with baby doll sleeves and a woven seersucker bottom. Ric-rac is used to edge the round neckline and short sleeves. A woven seersucker applique is centered on the front of the knit top. A small satin rosette is sewn onto the applique over a ribbon bow. The dress has a back opening from neck to waist, with a three button closure. The woven seersucker bloomers feature elastic at the waist, and three quarter inches above the hemmed bottom of each leg opening. You state the dress and bloomers will be imported in Toddler Girls' sizes 2T-4T. The sample will be returned as requested. The applicable subheading for the Toddler Girls' 55% Cotton/45% Polyester Knit/Woven Seersucker Dress will be 6204.42.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Girls'. The rate of duty will be 10.9%. The applicable subheading for the Toddler Girls' 55% Cotton/45% Polyester Woven Seersucker Bloomers will be 6204.62.4065, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Shorts: Girls: Other. The rate of duty will be 17.3%. The Toddler Girls' Dress falls within textile category designation 336. The Toddler Girls' Bloomers fall under textile category 348. Based upon international textile trade agreements, products of the Phillippines are subject to quota and the requirement of a visa. 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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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, Carole E. Graves Port Director Port of Baltimore