The tariff classification of a top for infants’ wear from Sri Lanka

NY J81920 March 11, 2003 CLA-2-62:RR:NC:TA:358 J81920 CATEGORY: Classification TARIFF NO.: 6209.20.5050 Graciela DeAlcon Wal Mart Stores, Inc. 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of a top for infants’ wear from Sri Lanka Dear Ms. DeAlcon: In your letter dated February 26, 2003 you requested a classification ruling. Submitted style MKIG-2013, manufactured from gingham fabric of 100% cotton, loosely fitted and A-line styled, is characterized by spaghetti straps, by a straight-cut back, by a fully buttoned opening at the center of the back , and is trimmed by a bow above the keyhole cut-out at the center of the scooped, front neckline. As you have requested, the sample garment is being returned. Although you have suggested classification under HTS 6206.30.3030, since the sample which you have submitted is sized for infants’ wear, the applicable subheading for the garment will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…, of cotton, other, other, other, other. The duty rate will be 9.4 per cent ad valorem. The top falls within textile category designation 239. Based upon international textile trade agreements products of Sri Lanka 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 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division