The tariff classification of a top for girls’ wear from India

NY M82329 May 16, 2006 CLA-2-61:RR:NC:TA:358 M82329 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Susan Park Quiksilver 15202 Graham St. Huntington Beach, CA 92649 RE: The tariff classification of a top for girls’ wear from India Dear Ms. Park: In your letter dated May 4, 2006 you requested a classification ruling. Submitted style JessieD482263, manufactured from woven fabric of 100% cotton, is a sleeveless, baby-doll styled, pullover garment, elasticized around the waistband, spaghetti-strapped, and straight-cut across the back. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other garments…girls’, of cotton, other. The duty rate will be 8.1 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This garment falls within textile category designation 359. 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