The tariff classification of a woven top for girls’ wear from India

NY F82502 February 2, 2000 CLA-2-62:RR:NC:62:358 F82502 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Judy Coakley S. Schwab Company 1 Science Park Frostburg, MD 21532 RE: The tariff classification of a woven top for girls’ wear from India Dear Miss Coakley: In your letter dated February 1, 2000, on behalf of Ralph Lauren Childrenswear, you requested a classification ruling. Submitted style SN127523, design number RL5930, described by your client as a “handkerchief top” is a pullover garment, manufactured from fabric of 100% cotton. Its top edge, which is straight-cut, is elasticized and attaches to a spaghetti strap at each side. Its lower edge is virtually unformed, one side, either the front or the back, forming a point which reaches approximately to the waist, and the other side, which is shorter, resembling a wrap. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for …other garments,…girls’, of cotton, other. The duty rate will be 8.3 per cent ad valorem. The top falls within textile category designation 359. 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