The tariff classification of a dress and diaper cover for infants from China

NY L86100 July 13, 2005 CLA-2-62:RR:NC:TA:358 L86100 CATEGORY: Classification TARIFF NO.: 6209.20.1000 Patti Cordo American Cargo Express, Inc. 435 Division Street Elizabeth, NJ 07201 RE: The tariff classification of a dress and diaper cover for infants from China Dear Ms. Cordo: In your letter dated July 7, 2005, written on behalf of CWF USA, Inc., you requested a classification ruling. Submitted style K170 is comprised of two pieces. One of the pieces is a loose-fitted, empire-styled, short-sleeved dress, manufactured from a bodice of knitted velour of 100% polyester and from a twill skirt of 100% cotton. To be worn beneath this dress is the other of these pieces, a panty-like garment, manufactured from the same velour fabric as part of the dress. As you have requested, the sample style is being returned. The applicable subheading for both pieces of this style will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, of cotton, dresses. The duty rate will be 11.8 percent ad valorem. This style falls within textile category designation 239. 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