The tariff classification of infants’ wearing apparel from Macau

NY K84493 March 24, 2004 CLA-2-61:RR:NC:TA:358 K84493 CATEGORY: Classification TARIFF NO.: 6111.20.4000; 6111.20.6040 Doug Hyland Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of infants’ wearing apparel from Macau Dear Mr. Hyland: In your letter dated March 16, 2004 you requested a classification ruling. Submitted style BN87655, manufactured from finely knitted fabric of 100% cotton, is a one-piece garment, styled by long sleeves, by a round neckline, by snapped fasteners along the inner edge of each of the long legs, by a vertical, buttoned opening at the mid-section of the back, and sewn into and around the waistline by a panel of matching fabric, simulating a divided skirt. Submitted style BN87653, manufactured from finely knitted fabric of 100% cotton, is comprised of two pieces. One of the pieces is a pair of trousers, fully elasticized around the waistband. The other of these pieces is a loose-fitting, high-waisted, long-sleeved, round-necked dress at the mid-section of the back of which is a vertical, buttoned opening. Although you have suggested classification for style BN87653 under HTS 6111.20.6020, this is precluded because the dress of this style constitutes its essential characteristic. Both of the samples are being retained by this office for reference purposes. The applicable subheading for style BN87653 will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…knitted…, of cotton, dresses; and for style BN87655 will be 6111.20.6040, HTS, which provides for babies’ garments…, knitted…, of cotton, other, other, other, other. The duty rates will be 11.5 and 8.1 percent ad valorem, respectively. Both styles fall within textile category designation 239. Based upon international textile trade agreements products of Macau may be 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