The tariff classification of a baby dress from India

NY E87273 October 6, 1999 CLA-2-62:RR:NC:TA:358 E87273 CATEGORY: Classification TARIFF NO.: 6209.20.1000 Ms. Rita Pitts Dillard’s 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of a baby dress from India Dear Ms. Pitts: In your letter dated September 23, 1999 you requested a classification ruling. Submitted style M1417001 is comprised of two pieces, and designed for infants’ wear. The underlying garment is a gingham dress of 100% cotton, characterized by an empire waistline, short sleeves, a round neckline, and a buttoned, frontal opening along the upper half of the front. The sleeveless garment which is worn on top of this gingham dress is manufactured of denim of 100% cotton. Other characteristics include an empire waistline, a round neckline, and a buttoned, frontal opening along the upper half of the front. The entire upper half of the garment is embroidered. This denim garment resembles a jumper, except at the bottom half of the front, which does not close. As a result, it cannot be worn with only a garment for the upper body beneath it. As you have requested, the sample garment is being returned. The applicable subheading for the two-piece style will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…of cotton, dressses. The duty rate will be 12.2 per cent ad valorem. The dress falls within textile category designation 239. 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