CLA-2-61:SF:G03 D85816
Teresa A. Raffa
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018
RE: The tariff classification of a babies’ and toddler’s one-piece garment from Taiwan
Dear Ms. Raffa:
In your letter dated December 14, 1998 you requested a tariff classification ruling.
Style 8603006\8613006 is primarily made from a fine terry knit fabric which you state is 80% cotton and 20% polyester. While the upper back portion is a woven fabric, you have indicated that in production the garment will be completely knit. This garment is sleeveless with a scoop neckline in both the front and back. The left shoulder has a hook and tape closure which serves to join the upper back to the upper front . The short leg panty portion of this style has a snap crotch closure. A self fabric panel serves to cover the leg division when the garment is viewed from the front. This panel is sewn into both the front waist seam and the right side seam. The left edge of the panel is loose. There is a small fabric label sewn into the left side seam above the waist. You have indicated that this garament will be imported in infants sizes 0-24 months and toddlers 2-4T.
The applicable subheading for the garment in 0-24 months sizes will be 6111.20.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Sunsuits, washsuits and similar apparel. The rate of duty will be 8.4 percent ad valorem.
The applicable subheading for the garment in sizes 2-4T will be 6114.20.0060, HTS, which provides for Other garments, knitted or crocheted: Of cotton: Other: Women’s or girls’. The rate of duty will be 11.2 percent ad valorem.
The babies’ size garment falls within textile category designation 239 and the toddler’s size in category 359. Based upon international textile trade agreements, products of Taiwan in both of these categories are subject to a visa requirement and those in category 359 are subject to quota restraints.
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
San Francisco