The tariff classification of toddler girls’ wearing apparel from Thailand

NY J89638 October 9, 2003 CLA-2-61:RR:NC:TA:358 J89638 CATEGORY: Classification TARIFF NO.: 6106.10.0030; 6114.20.0060 Rebecca Rivera Kids “R” Us, Inc. One Geoffrey Way Wayne, NJ 07470 RE: The tariff classification of toddler girls’ wearing apparel from Thailand Dear Ms. Rivera: In your letter dated October 1, 2003 you requested a classification ruling. Submitted style 17232-G3 is comprised of two parts, each of which is manufactured from jersey fabric of 100% cotton. One of these parts is a loose-fitting, panty-like garment, fully elasticized around the waistband and around the leg openings. To be worn over this garment is the other of the two parts of this style, which is a loose-fitting, sleeveless garment, the shoulder straps of which attach to the front by means of snaps. Although this pullover garment appears to be low-waisted, it lacks sufficient coverage to be considered a dress; therefore, your suggested classification for it as a dress is precluded. As you have requested, the sample style is being returned. The applicable subheading for the bottoms will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted…, of cotton, other, …girls’; and for the other garment will be 6106.10.0030, which provides for …girls’ blouses…, knitted…, of cotton, girls’, other. The duty rates will be 10.9 and 19.8 per cent ad valorem, respectively. The bloomers fall within textile category designation 359 and the blouse within 339. Based upon international textile trade agreements products of Thailand 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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