C83080 C8 Ruling Active

The tariff classification of girls' sundress from Indonesia.

Issued February 4, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.42.3060

Headings: 6204

Product description

The submitted sample, Style #MA4201, is a girl's sundress. The garment is sleeveless and constructed of 100% cotton woven fabric. The dress features a scoop neckline, an embroidered design depicting a bear and a rabbit, stitched below the scoop neck, and two front patch pockets. The garment also has a two button rear closure and a ruffled bottom. In a telephone conversation with you on February 3, 1998,

CBP rationale

The applicable subheading for the dress, Style #MA4201, will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses, of cotton, other, other, girls'.

Full text

NY C83080 February 4, 1998 CLA-2-62:RR:NC:TA:N3:358 C83080 CATEGORY: Classification TARIFF NO.: 6204.42.3060 Mr. Rafael Hernandez The Disney Store, Inc. 101 North Brand Boulevard, Suite 1000 91203-2671 RE: The tariff classification of girls' sundress from Indonesia. Dear Mr. Hernandez: In your letter dated December 29, 1997, you requested a tariff classification ruling. The submitted sample, Style #MA4201, is a girl's sundress. The garment is sleeveless and constructed of 100% cotton woven fabric. The dress features a scoop neckline, an embroidered design depicting a bear and a rabbit, stitched below the scoop neck, and two front patch pockets. The garment also has a two button rear closure and a ruffled bottom. In a telephone conversation with you on February 3, 1998, you stated that the dress will be imported for girls in sizes 2T, 3T, 4T and 5,6,7 and 8. We are returning your sample as requested. The applicable subheading for the dress, Style #MA4201, will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses, of cotton, other, other, girls'. The rate of duty will be 10.9% ad valorem. The dress falls within textile category designation 336. Based upon textile trade agreements, products of Indonesia 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, Robert B. Swierupski Director National Commodity Specialist Division

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