The tariff classification of girls’ dresses and diaper covers from China

N004905 January 4, 2007 CLA-2-62:RR:NC:WA:358 CATEGORY: Classification TARIFF NO.: 6209.20.1000; 6209.20.5045; 6204.42.3040; 6211.42.0081 Leah Cantero Williams-Sonoma, Inc. 151 Union Street Ice House One, 7th floor San Francisco, CA 94111 RE: The tariff classification of girls’ dresses and diaper covers from China Dear Ms. Cantero: In your letter dated December 7, 2006, you requested a classification ruling. One sample of a gingham dress and diaper cover representing five styles was submitted with the request. The styles are identical except for the sizes. Style 8801433 is sized for infants 3-6 months, style 8801458 is sized for infants 6-12 months, style 8801375 is sized for infants 12-18 months, style 8801391 is sized for infants 18-24 months and style 8801417 is sized for toddlers 36 months. The dress has an A-line silhouette and features short-capped sleeves, a peter pan collar and a six button full back opening. The diaper cover has elasticized fabric at the waistband and leg openings. The garments are made of the same yarn dyed cotton fabric. The samples are being returned to you as you have requested. The applicable subheading for the dress, styles 8801433, 8801458, 8801375 and 8801391 will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies garments and clothing accessories, of cotton, dresses. The duty rate will be 11.8 percent ad valorem. The applicable subheading for the diaper cover, styles 8801433, 8801458, 8801375 and 8801391 will be 6209.20.5045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies garments and clothing accessories, of cotton, other, other, other, imported as parts of sets. The duty rate will be 9.3 percent ad valorem. The applicable subheading for the dress, style 8801417 will be 6204.42.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ dresses, of cotton, other, other, with two or more colors in the warp and/or filling, girls’. The duty rate will be 8.4 percent ad valorem. The applicable subheading for the diaper cover, style 8801417 will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’ dresses, 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/. Babies’ cotton dresses and diaper covers fall within textile category designation 239. Girl’s cotton dresses fall within textile category designation 336. Girl’s cotton diaper covers fall 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division