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NY J89770




October 28, 2003

CLA-2-62:RR:NC:TA:358 J89770

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.42.3040; 6204.42.3060; 6209.20.1000; 6211.42.0081

Fifi Pudjijanto
Gap Inc.
345 Spear Street
San Francisco, CA 94105

RE: The tariff classification of infants’ and girls’ dresses from India

Dear Ms. Pudjijanto:

In your letter dated October 17, 2003 you requested a classification ruling.

Each of submitted styles jmp448 and jmp313, manufactured from woven fabric of 100% cotton, of denim and of printed canvas, respectively, is comprised of two pieces. One of the pieces is a diaper cover, a panty-like garment, fully elasticized around the waistband and the leg openings. The other of these pieces is a full-length, pullover garment, characterized by A-line styling, by oversized armholes, by a rounded neckline, and by a vertical, zippered opening at the mid-section of the back.

As you have requested, the sample styles are being returned.

When sized for infants the applicable subheading for both styles will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments, of cotton, dresses. The duty rate will be 11.9 per cent ad valorem. Your suggested classification under HTS 6209.20.5035 is precluded, since both of these pieces constitute an infants’ dress.

When sized for larger girls the applicable subheading for the diaper covers of both styles will be 6211.42.0081, which provides for other garmentsgirls’of cotton, other. The duty rate will be 8.2 per cent ad valorem.

When sized for larger girls the other garment of style jmp448 will be classified under HTS 6204.42.3040, which provides for girls’dresses, of cotton, other, other, other, with two or more colors in the warp and/or the filling, girls’. The duty rate will be 8.8 per cent ad valorem. Your suggested classification under 6211.42.0060 is precluded because the garment might be worn without an underlying upperbody garment.

When sized for larger girls the other garment of style jmp313 will be classified under HTS 6204.42.3060, which provides for girls’dresses, of cotton, other, other, other, other, girls’. The duty rate will be 8.8 per cent ad valorem. Your suggested classification under6211.42.0060 is precluded because the garment might be worn without an underlying upperbody garment.

In infants’ sizes both pieces of both of the styles fall within textile category designation 239, and in sizes for larger girls within 359 for the diaper covers and within 336 for the dresses. Based upon international textile trade agreements products of India 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 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.

Sincerely,

Robert B. Swierupski
Director,

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