The tariff classification of an infant girl's skirtall from Singapore

PD E88160 October 20, 1999 CLA-2-62:G35 E88160 CATEGORY: Classification TARIFF NO.: 6209.20.5050 Rita Pitts Dillard's Department Stores 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of an infant girl's skirtall from Singapore Dear Ms. Pitts: In your letter dated October 5, 1999 you requested a tariff classification ruling. The submitted sample, style # M1411011, is made from a woven fabric which you state is 100% cotton. The garment is a babies' woven skirtall. The upper portion of the garment has a bib rise above the waist and is completely open on the sides. The front bib is permanently sewn to the skirt in the front. One-inch shoulder straps, which criss-cross in the back, are attached by metal buttons onto the top of the bib in the front and onto the rear elasticized waistband in the back. The garment also features a front pocket and a permanently attached bloomer of the same fabric. The bloomer features three snaps and elasticized leg holes. Style M1411011 will be imported in infant sizes 12M to 24M. The applicable subheading for the skirtall will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories: of cotton: other: other: other: other. The rate of duty will be 9.6%. The skirtall falls within textile category designation 239. As a product of Singapore, this garment is exempt from quota and visa requirements based upon international textile trade agreements. 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. The sample is being returned to you. 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, David F. Greenleaf Port Director Dallas-Fort Worth, TX