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NY F83601

March 15, 2000

APP-6-2-61-TO:TT MEF G28


TARIFF NO.: 6110.20.2075; 6204.62.2050

Ms. Debi Kline
Import Manager
Family Dollar Services
10401 Old Monroe Road
Matthews, North Carolina 28105

RE: The tariff classification of Toddler Girls’ Woven Cotton Overalls and Cotton Knit Turtleneck Top from Thailand

Dear Ms. Kline:

In your letter dated February 15, 2000, you requested a tariff classification ruling.

The two piece sample submitted with your request, IBM Number 1667015, consists of a Girls’ 100% Cotton Knit Turtleneck Top and Girls’ 100% Cotton Woven Overalls. The print stripe turtleneck top features long sleeves, rib knit at the neckline and wrists, loops on each shoulder, and a straight hemmed bottom. The bib overalls feature a high back, and false fly front. The wide straps formed at the back of the overalls fasten to the metal buttons on the bibfront. Two pockets are located in the back of the overalls. Three pockets have been placed on the front of the overalls –two below the waist and one across the bib front. The side openings are secured with metal flower embossed buttons. You state the turtleneck top and overalls will be imported in Toddler Girl sizes 2-4T. Both samples will be returned to you as requested.

The applicable subheading for the Toddler Girls’ Cotton Knit Turtleneck Top will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. The rate of duty will be 18.2%.

The applicable subheading for the Toddler Girls’ Woven Cotton Overalls will be 6204.62.2050, Harmonized Tariff Schedule of the United States (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): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Bib and brace overalls: Other: Girls’: Other. The rate of duty will be 9.1%.

The Toddler Girls’ Cotton Knit Top falls within textile category designation 339. The Toddler Girls Cotton Woven Overalls fall within textile category designation 237. Based upon international textile trade agreements, products of Thailand 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.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.

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.


Carole E. Graves
Port Director

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