United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E87136 - NY E87213 > NY E87147

Previous Ruling Next Ruling
NY E87147

September 17, 1999

CLA-2-62:G03 E87147


TARIFF NO.: 6204.42.3060, 6209.20.1000

Karen Wilder
Esprit de Corp
900 Minnesota Street
San Francisco, CA 94107

RE: The tariff classification of a babies’ and girl’s dress from Sri Lanka

Dear Ms. Wilder:

In your letter dated September 7, 1999, you requested a tariff classification ruling.

The submitted sample, Style 8104018 is a sleeveless sundress with an empire waist, a square front neckline and a partial back opening secured by four plastic buttons. The dress is made from a piece-dyed fabric that you state is 100% cotton. There is an overlay skirt portion of 100% polyester organza. You indicated that Style 8104018 is in infants’ sizes and that the same garment will be imported as Style 8114017 in toddler sizes.

The applicable subheading for the dress in babies’ sizes 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 rate of duty will be 12.2 percent ad valorem. The applicable subheading for the dress in toddler sizes will be 6204.42.3060, HTS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of cotton: Other: Other: Other: Other: Girls’. The rate of duty will be 10.5 percent ad valorem.

Style 8104018 falls within textile category designation 239 and Style 8114017 within category 336. Based upon international textile trade agreements, products of Sri Lanka in category 336 are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

In accordance with your request, your sample 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

Previous Ruling Next Ruling

See also: