The tariff classification of a girls’ dress from Taiwan.

NY E82095 June 9, 1999 CLA-2-61:RR:NC:TA:3:358 E82095 CATEGORY: Classification TARIFF NO.: 6104.42.0020 Ms. Evelyn P. Milling Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a girls’ dress from Taiwan. Dear Ms. Milling: In your letter dated May 10, 1999, you requested a tariff classification ruling. The submitted sample, Style #3306, is a girl’s sleeveless dress. The garment is constructed of 60% cotton/40% polyester knit pique fabric and features a scoop neckline with a rear button closure at the neck, a bow made of the same material as the dress, stitched to the top of the rear opening, and a partial elasticized rear waist. The garment also has three decorative textile woven bows with buttons sewn on top. The bows are stitched on the front of the bodice at the gathered waist. The bodice of the dress also has two front patch pockets and a hemmed bottom. You state in your letter that the garment will be imported in toddler sizes 2T-5T. The applicable subheading for the Dress, Style #3306, will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ dresses, of cotton, girls’. The duty rate will be 11.8% ad valorem. The Dress falls within textile category designation 336. Based upon textile trade agreements, products of Taiwan 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 212-637-7079. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division