The Tariff Classification of Girls’ 100% Cotton Woven Tops from India Dear Ms. Weinberg:

PD G85865 February 2, 2001 APP-6-2-62-TO:TT MEF G28 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Ms. Stacy L. Weinberg Grunfield, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors at Law 245 Park Avenue 33rd Floor New York, New York 10167-3397 Re: The Tariff Classification of Girls’ 100% Cotton Woven Tops from India Dear Ms. Weinberg: In your letter dated March 16, 2000, and received by Customs on January 25, 2001, you requested a tariff classification ruling. Three samples were submitted: Styles 6236, 6349, and 6357. All three styles are woven from 100% cotton fabric, and feature a fully opened low cut back with four-button closure. Each top reaches from the neck to the vicinity of the waist and has a hemmed bottom. Style 6236 has a round neckline; and shoulder straps measuring approximately ½ inch in width. On the front of the top, embroidered flowers are sprinkled across the upper section, and a 4-½ inch slit edged with embroidered flowers is featured on the lower section. Style 6349 has a raised neckline; and shoulder straps measuring ¾ inch in width. Style 6357 features a v-neckline edged with ric-rac, and shoulder straps measuring ½ inch in width. Denim fabric is used for the upper section of the top and the straps. You state the size range will be Girls’ 4/5; 7/8; and 10/12. The samples will be returned to you as requested. The applicable subheading for the Girls’ 100% Cotton Woven Tops will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for Track suits; ski suits; and swimwear; other garments: Other garments, women’s or girls: Of cotton: Other. The rate of duty is 8.2%. 2 The Girls’ 100% Cotton Woven Tops fall within Textile Category Designation 359. Based upon international textile trade agreements, products of India are subject to quota and the requirements 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 negotiations 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 this ruling, please contact Field National Import Specialist Mary Fischbach at (410) 962-4472 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Charles P. Bartoldus Port Director Port of Baltimore