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The tariff classification of a girl's dress from China.
Issued October 11, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A87663 (October 11, 1996)
Tariff classification
HTS codes: 6104.43.2020
Headings: 6104
Product description
The submitted sample, Style 3306, is a toddler girls', 65% polyester/35% cotton sleeveless dress . The garment is knit and features a scoop neckline a three button front closure to the gathered waist, and a hemmed bottom. Your letter did not indicate the size(s) for which the dress will be imported. For purposes of classification, we will assume that the garment will be imported in girls' sizes 2T- 4T.
CBP rationale
The applicable subheading for the dress, Style #3306, will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses, of synthetic fibers, other, girls'.
Full text
NY A87663 OCTOBER 11, 1996 CLA-2-61:RR:NC:WA:5:358 A87663 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. William A. Vollmerhausen Kmart Corporation International Headquarters 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a girl's dress from China. Dear Mr. Vollmerhausen: In your letter dated September 14, 1996, you requested a tariff classification ruling. The submitted sample, Style 3306, is a toddler girls', 65% polyester/35% cotton sleeveless dress . The garment is knit and features a scoop neckline a three button front closure to the gathered waist, and a hemmed bottom. Your letter did not indicate the size(s) for which the dress will be imported. For purposes of classification, we will assume that the garment will be imported in girls' sizes 2T- 4T. The applicable subheading for the dress, Style #3306, will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses, of synthetic fibers, other, girls'. The rate of duty will be 16.8% ad valorem. The dress falls within textile category designation 636. Based upon textile trade agreements, products of the China are presently subject to quota restraints and visa requirements. 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 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 212-466-5865. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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