The tariff classification of a dress for toddlers from Sri Lanka

NY F89220 July 5, 2000 CLA-2-62:RR:NC:TA:358 F89220 CATEGORY: Classification TARIFF NO.: 6204.49.5060 Troy Myers Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a dress for toddlers from Sri Lanka Dear Mr. Myers: In your letter dated June 27, 2000 you requested a classification ruling. Submitted style MKTG-923, manufactured from woven fabric of 55% linen and 45% cotton, which is embroidered and ruffled at its lower and upper edges, is basically characterized by A-line styling, by a partial-front, buttoned opening, and by shoulder straps, approximately three-quarters of an inch in width, which fasten the back and front of this sleeveless garment by means of buttons. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6204.49.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…dresses…of other textile materials, other, other, other. The duty rate will be 7.1 per cent ad valorem. The dress falls within textile category designation 836. Based upon international textile trade agreements products of Sri Lanka may be 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