The tariff classification of a “ski bib” for girls’ wear from Bangladesh

NY G87909 March 7, 2001 CLA-2-62:RR:NC:TA:358 G87909 CATEGORY: Classification TARIFF NO.: 6204.63.1200 Graciela DeAlcon Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a “ski bib” for girls’ wear from Bangladesh Dear Ms. DeAlcon: In your letter dated February 26, 2001 you requested a classification ruling. Submitted style NASSA#1 is a one-piece garment, padded with polyester, lined by nylon taffeta, manufactured from a woven outershell of 100% nylon 178 Taslon, which has been coated with 600mm of polyurethane. Characteristics of this sleeveless garment include elasticized suspenders, which can separate and adjust by means of plastic hardware; a zippered opening, which extends vertically along the mid-section of the front; a zippered pocket at each side of the front; and above each of the elasticized ankles a vertically placed zippered opening at the bottom of which a textile tab fastens together by means of a fastener similar to the VELCRO brand hook and loop fastener. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6204.63.1200, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…bib and brace overalls…of synthetic fibers, other, bib and brace overalls, water resistant. The duty rate will be 7.2 per cent ad valorem. The overalls fall within textile category designation 659. Based upon international textile trade agreements products of Bangladesh 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