The tariff classification of a baby’ dress and diaper cover from Sri Lanka

PD E87307 October 12, 1999 CLA-2-62: G03 E87307 CATEGORY: Classification TARIFF NO.: 6209.20.1000 Ludene Murphree Import Compliance Manager Gap Inc. One Harrrison Street San Francisco, CA 94105 RE: The tariff classification of a baby’ dress and diaper cover from Sri Lanka Dear Ms. Murphree: In your letter dated September 27, 1999, you requested a tariff classification ruling. Style 196351 is made from a lightweight woven fabric that you state is 100% cotton denim. This style is a sleeveless dress with a partial back opening secured by 3 metal snaps, a slightly scoop neckline in the front and a round neckline in the back. The skirt portion is gathered. The neckline and armholes are finished with capping; the bottom is hemmed. A pull-on diaper cover will be imported with this dress. The diaper cover, made from the same fabric, has elasticized leg openings and a covered elastic waistband. You have indicated that style 196351 will be imported in baby sizes 0-3 and 6-12 months. The applicable subheading for the dress will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies’ garments and clothing accessories: Of cotton: Dresses. The rate of duty will be 12.2 percent ad valorem. This dress and diaper cover falls within textile category designation 239. Based upon international textile trade agreements, products of in this category and tariff number are not 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.USTREAS.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. In accordance with your request, your samples will be returned to you under separate cover. 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, Alice M Rigdon Port Director San Francisco