The tariff classification of a toddler girl's woven dress and shorts from Nepal, India, or Bangladesh
Issued August 7, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.62.4065, 6204.42.3060
Headings: 6204
Product description
The submitted sample, style 2329/2328, is a toddler girl's set consisting of a dress and shorts that are constructed from 100% cotton woven, solid color eyelet fabric. The sleeveless dress features a full front opening with six button closures, a round neckline, crochet edging around the neckline and armholes, a gathered bodice in front and back, and a hemmed bottom. The shorts feature an elasticized waistband and elasticized leg openings. The garment will be imported in toddler girls' sizes 2T to 4T. Your sample will be returned as requested.
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' . The applicable subheading for the shorts will be 6204.62.4065, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' .
Full text
PD D80499 August 7, 1998 CLA-2-62:LA:S:T:1:2:G04 D80499 CATEGORY: Classification TARIFF NO.: 6204.42.3060; 6204.62.4065 Mr. Avtar S. Gill Freight Wings Inc. P. O. Box 30796 J.F.K. Airport Station Jamaica, NY 11430 RE: The tariff classification of a toddler girl's woven dress and shorts from Nepal, India, or Bangladesh Dear Mr. Gill: In your letter dated July 20, 1998, on behalf of Viva Sportswear, Inc., you requested a tariff classification ruling. The submitted sample, style 2329/2328, is a toddler girl's set consisting of a dress and shorts that are constructed from 100% cotton woven, solid color eyelet fabric. The sleeveless dress features a full front opening with six button closures, a round neckline, crochet edging around the neckline and armholes, a gathered bodice in front and back, and a hemmed bottom. The shorts feature an elasticized waistband and elasticized leg openings. The garment will be imported in toddler girls' sizes 2T to 4T. Your sample will be returned as requested. 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' . . . dresses: of cotton: other: other: other: other: girls'. The rate of duty will be 10.9% ad valorem. The applicable subheading for the shorts will be 6204.62.4065, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' . . . trousers, bib and brace overalls, breeches and shorts; of cotton: other: other: other: shorts: girls': other. The rate of duty will be 17.3% ad valorem. The dress falls within textile category designation 336 and the shorts fall within textile category designation 348. As products of Nepal, India, or Bangladesh, 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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