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NY K81472

December 9, 2003

CLA-2-61:RR:NC:TA:358 K81472


TARIFF NO.: 6209.205045; 6405.20.3090

J. Epstein
W.N. Epstein & Co., Inc.
4433 Woodson Road
St. Louis, MO 63134

RE: The tariff classification of infant girls’ wear from China

Dear Mr. Epstein:

In your letter dated December 2, 2003, on behalf of Trimfoot Co. LLC, you requested a classification ruling.

Submitted style number 1050DTB is a babies’ set comprised of shoes, bib and headband. All items are made of the same cotton poplin fabric and incorporate decorative smocking, applique and embroidery work. The bib has terry knit backing, fabric capping and scalloped edging. It fastens around the neck by means of a metal snap closure. The elasticized headband has a prominent decorative bow. The slip-on style slippers have cotton textile uppers that do not cover the ankle and separate sewn-on textile outer soles. The shoes feature textile embroidery across the instep and a hoop-and-loop strap closure.

The applicable subheading for the style number 1050DTB shoes will be 6405.20.3090, Harmonized Tariff Schedules of the United States (HTSUS), which provides for footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather: in which the upper’s external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty for 2003 is 7.5% ad valorem. The duty rate for 2004 will be 7.2% ad valorem.

The applicable subheading for the bib and headband, style number 1050DTB will be 6209.20.5045, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, of cotton, other, other, imported as parts of sets. The rate of duty for 2003 is 9.4 per cent ad valorem, The rate of duty for 2004 will be 9.2 per cent ad valorem.

The bib and headband style number 1050DTB fall within textile category designation 239. Based upon international textile trade agreements category 239 from China is not currently 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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. If you have any questions regarding the ruling, contact National Import Specialist Kirschner at 646-733-3048.


Robert B. Swierupski

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