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NY E82230

May 26, 1999

CLA-2-61:SF:G03 E82230


TARIFF NO.: 6111.20.6040, 6114.20.0015

Ludene Murphree
Import Compliance Manager
Gap Inc.
One Harrrison Street
San Francisco, CA 94105

RE: The tariff classification of babies’ and girls’ jumpers from the Philippines and Macau

Dear Ms. Murphree:

In your letter dated May 12, 1999, you requested a tariff classification ruling.

Style 478973 is a jumper made from a fine knit, solid color pile fabric which you state is 80% cotton and 20% polyester, with the pile being 100% cotton. This pullover jumper has deep armholes, and a slightly scooped front neckline in the front and a round back neckline. The armholes and neckline are finished with capping. A narrow band of woven ribbon creates the appearance of an empire waistline. There is a small self-fabric bow sewn to the center front of this ribbon. You have indicated that this style will be imported in babies’ sizes 3-6 months to 18-24 months and girls’ sizes 2T to 4T. It will be produced in the Philippines.

You have furnished a fabric swatch for Style 478988 and have stated that it is similar to the previous garment with the exception that the fabric is a print instead of a solid. You have indicated that this style will be made in Macau.

The applicable subheading for these jumpers in babies’ sizes will be 6111.20.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Other: Other. The rate of duty will be 8.4 percent ad valorem

The applicable subheading for these jumpers in girls’ sizes will be 6114.20.0015, HTS, which provides for Other garments, knitted or crocheted: Of cotton: Jumpers. The rate of duty will be 11.2 percent ad valorem.

In the babies’ sizes both styles fall within textile category designation 239 and in the girls’ sizes within category 359. Based upon international textile trade agreements, products of the Philippines and Macau in category 359 are subject to quota and the requirement of a visa.

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

In accordance with your request, your sample and fabric swatch will be returned to you under separate cover.

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.


Alice M. Rigdon
Port Director

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