The tariff classification of dresses from the Northern Mariana Islands (Saipan)

NY L81095 December 1, 2004 CLA-2-61:RR:NC:TA:358 L81095 CATEGORY: Classification TARIFF NO.: 6104.42.0020; 6111.20.4000 David J. Evan Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue New York, NY 10022-4877 RE: The tariff classification of dresses from the Northern Mariana Islands (Saipan) Dear Mr. Evan: In your letter dated November 22, 2004, written on behalf of Ann Taylor, you requested a classification ruling. Submitted styles 119093 for infants and 119085 for toddlers, manufactured from finely rib-knitted fabric of 100% cotton, are round-necked, sleeveless dresses that fasten together at one of the shoulders by means of snaps, and are ornamented by a textile appliqué and by ruffled inserts at the low waistline. As you have requested, the sample garments are being returned. The applicable subheading for style119093 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 119085 will be 6104.42.0020, HTS, which provides for …girls’…dresses…knitted…dresses, of cotton, girls’. The duty rate will be 11.5 percent for both. The infants’ style falls within textile category designation 239 and the toddlers’ within 336. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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