The tariff classification of girl's dresses from Malaysia

PD C89236 June 24, 1998 CLA-2-61:SF G03 C89236 CATEGORY: Classification TARIFF NO.: 6104.42.0020 Jan Yagodzinski OshKosh B'Gosh, Inc. 112 Otter Avenue Oshkosh, WI 54902-0300 RE: The tariff classification of girl's dresses from Malaysia Dear Ms. Yagodzinski: In your letter dated June 12, 1998 you requested a tariff classification ruling. Style G9602A is a sleeveless pullover sundress made from a fine knit fabric which you state is 100% cotton. This dress has a scoop neckline in both the front and back. Rib knit capping finishes the neckline and armholes and forms the narrow shoulder straps. Two patch pockets are sewn onto the dress front at a slant and the bottom of the garment is hemmed. You have indicated that this style will be imported in sizes 4 - 6x/7 and 7 - 6. Style G9603A is also a sleeveless sundress made from a fine knit fabric which you state is 100% cotton. This dress has a scoop neckline in the front and square neckline in the back. There is a partial center back opening. The adjustable shoulder straps fasten to the upper edge of the back neckline. These straps and the neckline are finished with rib knit capping. Two patch pockets are sewn onto the dress front at a slant and the bottom of the garment is hemmed. You have indicated that this style will be imported in sizes 2T - 6x/7. The applicable subheading for both styles will be 6104.42.0020, Harmonized Tariff Schedule of the United States (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), knitted or crocheted: Dresses: Of cotton: Girls'. The rate of duty will be 11.9 percent ad valorem. These dresses fall within textile category designation 336. Based upon international textile trade agreements, products of Malaysia 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. 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