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NY C81744





December 4, 1997

CLA-2-62:SF G03 C81744

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.42.3040, 6204.42.3060, 6204.49.5060, 6209.20.1000, 6209.20.5050, 6209.90.9000, 6211.42.0060, 6211.42.0081, 6211.49.9090

Ludene Murphree
Gap, Inc.
Two Harrison Street
San Francisco, CA 94105

RE: The tariff classification of babies' dresses, jumpers and girls' dresses, diaper covers and jumpers from Hong Kong, India, and Indonesia

Dear Ms. Murphree:

In your letter dated November 13, 1997 you requested a tariff classification ruling on several styles of sleeveless dresses and jumpers which will be imported in sizes to fit both babies and toddlers.

Style 312485 and Style 312487 are both sun dresses, which share common features. They each have narrow straps, a scoop neckline in both the front and back and a smocked front bodice, and a 3 button closure in the back. The skirt portions are gathered and the bottoms are finished by hemming. These styles will be sold with a matching diaper cover which has an elasticized waist and leg openings. While both styles are made from woven fabrics which you state are 100% cotton, style 312485 is primarily made from fabrics of solid colors and style 312487 is made from a plaid fabric.
These styles will be made in India.

Style 312489A is a jumper with a scoop neckline in both the front and back and a 3 button closure in the back. The skirt portion is a very full flared skirt with a narrow hemmed edge. The garment is made from a printed woven fabric which you state is 100% cotton. This style will be made in Indonesia.

Style 312504 and Style 312505 are both sleeveless dresses, which share common features. The each have a scoop neckline in both the front and back. The skirt portions are gathered and both styles are sold with a diaper cover which has an elasticized waist and leg openings. Style 312504 has embroidery on the lower third of the skirt portion and the bottom is finished with a scalloped embroidered edge. There is a small self fabric bow permanently attached to the center front at the waist. You state that this style is made from a woven fabric which is 100% linen. This style will be made in Hong Kong. Style 312505 has embroidery on the upper front bodice and skirt is finished by hemming. You state that this style is made from a woven fabric which is 55% linen and 45% cotton. This style will be made in India.

The applicable subheading for both Styles 312485 and 312487 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 12.4 percent ad valorem. The applicable subheading for Style 312485 dress in toddler's 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 applicable subheading for Style 312487 dress in toddler's sizes will be 6204.42.3040, HTS, which provides for as above, except for Other: With two or more colors in the warp and/or filling: Girls'. For both, the rate of duty will be 11.3 percent ad valorem. The applicable subheading for the diaper cover for both of these styles in toddler's sizes will be 6211.42.0081, HTS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of cotton: Other. The rate of duty will be 8.4 percent ad valorem.

The applicable subheading for Style 312489A in babies' sizes will be 6209.20.5050, HTS, which provides for Babies' garments and clothing accessories: Of cotton: Other: Other: Other. The rate of duty will be 9.7 percent ad valorem. The subheading for this style in toddler's sizes will be 6211.42.0060, HTS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of cotton: Jumpers. The rate of duty will be 8.4 percent ad valorem.

The applicable subheading for both Styles 312504 and 312505 in babies' sizes will be 6209.90.9000, HTS, which provides for Babies' garments and clothing accessories: Of other textile materials: Other. The rate of duty will be 16.4 percent ad valorem. In toddler's sizes the applicable HTS for the dresses will be 6204.49.5060, 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 other textile materials: Other: Other. The rate of duty will be 7.3 percent ad valorem. The applicable HTS for the diaper covers for both of these styles in toddler's sizes will be 6211.49.9090, HTS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of other textile materials: Other: Other. The rate of duty will be 7.6 percent ad valorem. In babies' sizes Styles 312485, 312487 and 312489A fall within textile category designation 239 and Styles 312504 and 312505 within category 839. In toddler's sizes Styles 312485 and 312487 dresses fall within category 336, while the diaper covers fall within category 359. Style 312489A in toddler's sizes falls within category 359 as well. Styles 312504 and 312505 dresses in toddler's sizes fall within category 836, while the diaper covers fall within category 859. Based upon international textile trade agreements, products of Hong Kong, India and Indonesia 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 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.

Sincerely,

Alice M. Rigdon
Port Director

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