The tariff classification of infants’ and girls’ wearing apparel from Thailand

NY K80126 October 31, 2003 CLA-2-62:RR:NC:TA:358 K80126 CATEGORY: Classification TARIFF NO.: 6204.42.3040; 6204.42.3060; 6209.20.1000; 6211.42.0081 Fifi Pudjijanto Gap Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of infants’ and girls’ wearing apparel from Thailand Dear Ms. Pudjijanto: In your letter dated October 21, 2003 you requested a classification ruling. Each of styles jmp373 and jmp341, manufactured from woven fabric of 100% cotton, of denim and printed fabric, respectively, is comprised of two pieces. One of the pieces is a panty-like garment, fully elasticized around the waistband and around the leg openings. The other of the pieces is a full-length, loose-fitting, sleeveless, v-neck, wrap-around garment, which buttons together at one side of the front of the empire waistline. As you have requested, the sample garments are being returned. A classification ruling cannot be issued for style jmp342, since the diaper cover of that style to which you referred was not submitted. In larger sizes the full-length garments cannot be classified as jumpers, as you have suggested, since the armhole openings permit them to be worn without a shirt underneath. When sized for infants the applicable subheading for styles jmp373 and jmp341 will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…, of cotton, dresses. The duty rate will be 11.9 per cent ad valorem. When sized for larger girls the applicable subheading for the panty-like garments of these styles will be 6211.42.0081 HTS, which provides for …other garments…girls’, of cotton, other; and the duty rate will be 8.2 per cent ad valorem. When sized for larger girls the applicable subheading for the full-length garment of style jmp373 will be 6204.42.3040 HTS, which provides for …girls’…dresses…, of cotton, other, other, other, with two or more colors in the warp and/or the filling, girls’; and of style jmp341 will be 6204.42.3060 HTS, which provides for …girls’…dresses…, of cotton, other, other, other, other, girls’. The duty rate for both will be 8.8 per cent ad valorem In infants’ sizes the styles fall within textile category designation 239. In sizes for larger girls the diaper covers fall within 359 and the dresses within 336 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