The tariff classification of girls’ wear for toddlers from Taiwan

NY J82887 April 3, 2003 CLA-2-62:RR:NC:TA:358 J82887 CATEGORY: Classification TARIFF NO.: 6204.42.3060; 6211.42.0081 Rebecca Rivera Kids “R” Us, Inc. 461 From Road Paramus, NJ 07652-3524 RE: The tariff classification of girls’ wear for toddlers from Taiwan Dear Ms. Rivera: In your letter dated March 25, 2003 you requested a classification ruling. Each of submitted styles 27712-G3 and 27718-G3, both manufactured from printed fabric, woven from 100% cotton, is comprised of two garments. One of these garments of each of these styles is a diaper cover, resembling a panty, fully elasticized around the waistband and around the leg openings. The other of the garments of each of these styles is a sleeveless, low-waisted dress, tying together at the back and affording different degrees of coverage of the back. As you have requested, the sample styles are being returned. The applicable subheading for the dresses of each of these styles will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…dresses…of cotton, other, other, other, other, girls’; and for the diaper covers of each of these styles will be 6211.42.0081, which provides for …other garments…girls’, of cotton, other. The duty rates will be 8.8 and 8.2 per cent ad valorem, respectively. The dresses fall within textile category designation 336 and the diaper covers within 359. Based upon international textile trade agreements products of Taiwan 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