CLA-2-62:OT:RR:NC:3:358
Ms. Leah Cantero
Williams-Sonoma, Inc.
151 Union Street 7th Floor
San Francisco, CA 94111
RE: The tariff classification of a girl’s dress and bloomer from China.
Dear Ms. Cantero:
In your letter dated November 7, 2008, you requested a classification ruling. The submitted samples will be returned to you.
You have submitted two samples. Style parent SKU 7264484 is a girl’s Pottery Barn Kids (PBK) silk and tulle dress and bloomer set. The dress features a round neck, an empire waist with a back tie and a three button back opening. The sleeveless dress is constructed of three fabrics. The high waist bodice, ribbon band and flower ornament are made of woven silk. The three exterior skirt layers and a sewn on fabric band of the fourth interior layer are made of nylon non woven tulle. The remainder of the fourth, interior skirt layer and the bodice lining are made of woven cotton. The essential characteristic of the dress is imparted by the nylon tulle fabric.
The bloomer style diaper cover features a covered elasticized waistband and covered elasticized leg openings.
The style will be sized for babies, newborn to 24 months of age and for toddlers, 2T-5T. The bloomers will be imported and sold with the dresses in babies’ sizes and toddler sizes 2T-3T.
The applicable subheading for the dress, babies’ sizes newborn to 24 months, will be 6209.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of synthetic fibers, other, other, imported as parts of sets. The duty rate will be 16 percent ad valorem.
The applicable subheading for the bloomer, babies’ sizes newborn to 24 months, will be 6209.20.5045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of cotton, other, other, other, imported as parts of sets. The duty rate will be 9.3 percent ad valorem.
The applicable subheading for the dress, toddler sizes 2T-5T, will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ dresses, of synthetic fibers, other, other, girls’. The duty rate will be 16 percent ad valorem.
The applicable subheading for the bloomer, toddler sizes 2T-3T, will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’, of cotton, other The duty rate will be 8.1 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Babies’ dresses and bloomers fall within textile category 239. Toddler cotton dresses fall within textile category 336. Cotton diaper covers fall within textile category 359. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division