The tariff classification of dresses and accompanying diaper covers from India

NY K80775 December 3, 2003 CLA-2-62:RR:NC:TA:358 K80775 CATEGORY: Classification TARIFF NO.: 6204.43.4040; 6209.20.5045; 6209.30.3030; 6211.42.0081 Fifi Pudjijanto Gap Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of dresses and accompanying diaper covers from India Dear Ms. Pudjijanto: In your letter dated November 26, 2003 you requested a classification ruling. The diaper cover of submitted style 235694 cb hibiscus dress, is an unlined, panty-like garment, elasticized around the waistband and leg openings, and manufactured from woven fabric of 100% cotton. The dress portion of this style, manufactured from woven fabric of 100% polyester, is a mesh-lined, sleeveless, slightly scoop-necked garment, each shoulder strap of which buttons together. When sized for infants the applicable subheading for the panty-like garment of this style will be 6209.20.5045, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, of cotton, other, other, other, imported as parts of sets. The duty rate is 9.4 per cent ad valorem, and will be 9.3 per cent ad valorem in 2004. When sized for larger girls the applicable subheading for this panty-like garment will be 6211.42.0081 HTS, which provides for …other garments…girls’…of cotton, other. The duty rate is 8.2 per cent ad valorem, and will be 8.1 per cent ad valorem in 2004. When sized for infants the applicable subheading for the dress will be 6209.30.3030, which provides for babies’ garments… of synthetic fibers, other, other, imported as parts of sets. The duty rate is 16.1 per cent ad valorem, and will be 16% per cent ad valorem in 2004. When sized for larger girls the applicable subheading for the dress of this style will be 6204.43.4040 HTS, which provides for …girls’…dresses, of synthetic fibers, other, other, other, girls’. The duty rate is 16.1 per cent ad valorem, and will be 16 per cent ad valorem in 2004. In infants’ sizes both of the garments fall within textile category designation 239, and in sizes for larger girls the panty-like garment and the dress fall within categories 359 and 636, respectively. Based upon international textile trade agreements products of India 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