C86103 C8 Ruling Active

The tariff classification of a girl's woven dress from Sri Lanka

Issued March 24, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.42.3060

Headings: 6204

Product description

The submitted sample, style K04043, is a girl's sundress constructed from 100% cotton woven, seersucker fabric. The sleeveless dress features a scoop neckline in front, shoulder straps that cross in the back and attach to the back waistband with buttons, a gathered waist, a full back opening with six button closures, embroidery on the front chest, and a hemmed bottom. The garment will be imported in girls' sizes 2T to 4T.

CBP rationale

The applicable subheading for the dress will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits .

Full text

PD C86103 March 24, 1998 CLA-2-62:LA:S:T:1:2:G04 C86103 CATEGORY: Classification TARIFF NO.: 6204.42.3060 Mr. Rafael Hernandez The Disney Store, Inc. 101 North Brand Boulevard, Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a girl's woven dress from Sri Lanka Dear Mr. Hernandez: In your letter dated March 5, 1998, you requested a tariff classification ruling. The submitted sample, style K04043, is a girl's sundress constructed from 100% cotton woven, seersucker fabric. The sleeveless dress features a scoop neckline in front, shoulder straps that cross in the back and attach to the back waistband with buttons, a gathered waist, a full back opening with six button closures, embroidery on the front chest, and a hemmed bottom. The garment will be imported in girls' sizes 2T to 4T. The applicable subheading for the dress will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits . . . dresses: of cotton: other: other: other: other: girls'. The rate of duty will be 10.9% ad valorem. The dress falls within textile category designation 336. As a product of Sri Lanka, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport

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