The tariff classification of babies’ dresses from India

NY G82358 September 22, 2000 CLA-2-61; 62:RR:NC:TA:358 G82358 CATEGORY: Classification TARIFF NO.: 6111.20.4000; 6209.20.1000 Rita Pitts Dillard’s, Inc. 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of babies’ dresses from India Dear Ms. Pitts: In your letter dated September 19, 2000 you requested a classification ruling. Style 11417005 consists of two separate dresses, which can be worn either together, as submitted, or alone. The underlying dress of the submitted style is a short-sleeved, round-necked, pullover with a snapped opening at the upper back, which is manufactured from knitted fabric of 100% cotton. The outer dress of the style, manufactured from woven fabric of 100% cotton, is sleeveless, scoop-necked, and ties in the back across the buttoned opening, which extends vertically along the entire mid-section of the back. The sample of the submitted style is being returned, as requested. The applicable subheading for the knitted dress will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted…, of cotton, dresses; and for the woven dress will be 6209.20.1000, which provides for babies’ garments and clothing accessories, of cotton, dresses. The duty rates will be 11.8 and 12.1 per cent ad valorem, respectively. The dresses fall within textile category designation 239. Based upon international textile trade agreements products of India are not presently subject to quota nor 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