The tariff classification of a girls' dress from China

PD C81034 November 4, 1997 CLA-2-62:SF G03 C81034 CATEGORY: Classification TARIFF NO.: 6204.49.5060, 6209.90.9000 Ron M. Del Mundo Gymboree 700 Airport Blvd., Suite 200 Burlingame, CA 94010-1912 RE: The tariff classification of a girls' dress from China Dear Mr. Del Mundo: In your letter dated October 21, 1997 you requested a tariff classification ruling. Style 525-93985 is made from a woven fabric which you state is 55% linen and 45% rayon. This garment is a sleeveless summer dress with an empire waistline. The dress has a scoop neckline in both the front and the back and a partial back opening which is secured by two plastic buttons. The upper back has a vertical elliptical shaped cutout between the two buttons. A decorative fabric bow is permanently attached to the upper edge of the center back. The bodice portion is fully lined and the skirt bottom is hemmed. In a telephone conversation you have indicated that this style will be imported in both babies' sizes and girls' sizes. The applicable subheading for this dress in babies' sizes will be 6209.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies' garments and clothing accessories: Of other textile materials; Other. The rate of duty will be 2.9 percent ad valorem. In larger sizes the subheading will be 6204.49.5060, s (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of other textile materials: Other: Other: Other. The rate of duty will be 7.3 percent ad valorem. In babies' sizes this style falls within textile category 839 and in larger sizes this style falls within textile category designation 836. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa. 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