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NY F89968




August 1, 2000

APP-6-2-61:62-TO:TT MEF G28

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3025; 6110.30.3055; 6204.43.4040; 6204.42.3060

Ms.Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
New York, New York 10004

RE: The tariff classification of Toddler Girls’ Dress and Cardigan Sets From China and the Philippines

Dear Ms. Cumins:

In your letter dated July 25, 2000, you requested a tariff classification ruling on behalf of your client, Baby Togs, 460 West 34th Street, New York, New York.

Two Dress and Cardigan samples sets were submitted with your request: Style 352990 and Style 352991. You state the Cardigans will be made in China and shipped to the Philippines, where the dresses will be made. The Cardigans and Dresses will be packaged together as sets in the Philippines and shipped to the United States. You state the size range for both sets will be Toddler Girls’ 2T-4T. All samples will be returned to you as requested.

Style 352990 consists of a Toddler Girls’ Polyester/Cotton Knit Cardigan and a Polyester/Rayon Woven Dress. The long-sleeved cardigan is constructed from 65% Polyester and 35% Cotton Knit fabric. This garment features a lace edged shawl-type collar trimmed with two crocheted flowers; a full front opening with seven button closure; and fluted hems at the sleeves and bottom. The 65% Polyester/35% Rayon Woven A-line Shift Dress features a flared skirt; cap sleeves, a square neckline; and zippered opening in back. The flowers embroidered on the dress match the color of the cardigan.

Style 352991 consists of a Toddler Girls’ Acrylic Knit Cardigan and a Cotton/Polyester Woven Dress. The long-sleeved 100% Acrylic Knit Cardigan features rib knit collar, cuffs, and bottom. Flowers are embroidered on the two front panels, and flower shaped buttons, in contrasting colors, are used for closure at the full front opening. The sleeveless dress is constructed from 60% Cotton/40% Polyester Woven Pique fabric. Features on the back of the dress include a zippered opening, square neckline, and kick pleat. The neckline is rounded in front. The embroidered flowers on the dress match the colors in the cardigan.

The applicable subheading for the Toddler Girls’ 65% Polyester/35% Cotton Knit Cardigan, Style 352990, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’. The rate of duty will be 32.9%. The applicable subheading for theToddler Girls’ 100% Acrylic Knit Cardigan, Style 352991, will be 6110.30.3025, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Sweaters: Girls’. The rate of duty will be 32.9%.

The applicable subheading for theToddler Girls’ 65% Polyester/35% Rayon Woven Dress, Style 352990, will be 6204.43.4040, 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): Dresses: Of synthetic fibers: Other: Other: Other: Girls’. The rate of duty will be 16.4%. The applicable subheading for the Toddler Girls’ 60% Cotton/40% Polyester Woven Dress, Style 352991, will be 6204.42.3060, 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): Dresses: Of cotton: Other: Other: Other: Other: Girls’. The rate of duty will be 10.1%.

The following garments fall within the Textile Category Designations listed below: Style 352990: Cardigan – 639; Dress-636. Style 352991: Cardigan – 646; Dress – 336. Based upon international textile trade agreements, products of China and the Philippines 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.

Sincerely,

David J. Austin
Port Director

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