The tariff classification of a girl's dress and headband from the Philippines.
Issued December 20, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.42.3060
Headings: 6204
Product description
The submitted sample, Style #3213-711-2, is a girl's high waisted dress with matching headband. The dress bodice is constructed of 60% cotton, and 40% polyester jersey knit fabric. The bodice features a scoop neckline and short sleeves, both trimmed in woven fabric. The bodice also has a three snap closure to the high waist. The skirt portion is constructed of cotton woven fabric which gathers at the waist and has a hemmed bottom. The self fabric elasticized headband is constructed of the same jersey knit fabric as the bodice. The headband features a bow that is constructed of the same woven fabric as the skirt.
CBP rationale
The applicable subheading for the dress and headband, Style #3213-711-2, will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's dresses, of cotton, other, other, girls'.
Full text
NY 804794 December 20, 1994 CLA-2-62:S:N:N5:358 804794 CATEGORY: Classification TARIFF NO.: 6204.42.3060 Ms. Judy Piccirillo Kids "R" Us Traffic Dept. 461 From Road Paramus, New Jersey 07652 RE: The tariff classification of a girl's dress and headband from the Philippines. Dear Ms. Piccirillo:: In your letter dated December 1, 1994 you requested a tariff classification ruling. The submitted sample, Style #3213-711-2, is a girl's high waisted dress with matching headband. The dress bodice is constructed of 60% cotton, and 40% polyester jersey knit fabric. The bodice features a scoop neckline and short sleeves, both trimmed in woven fabric. The bodice also has a three snap closure to the high waist. The skirt portion is constructed of cotton woven fabric which gathers at the waist and has a hemmed bottom. The self fabric elasticized headband is constructed of the same jersey knit fabric as the bodice. The headband features a bow that is constructed of the same woven fabric as the skirt. You state in your letter that the dress and headband will be imported in girl's sizes 2T-4T and 4-6X. The applicable subheading for the dress and headband, Style #3213-711-2, will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's dresses, of cotton, other, other, girls'. The duty rate will be 12.6% ad valorem. The dress falls within textile category designation 336. Based upon international textile trade agreements, products of the Philippines are presently subject to visa requirements and quota restraints. The headband falls within textile category designation 359. Based upon international textile trade agreements, products of the Philippines are presently subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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