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F80808 F8 Ruling Active

The tariff classification of a dress set from Guatemala

Issued January 5, 2000 by U.S. Customs and Border Protection.

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F8 F80808 (January 5, 2000)

Tariff classification

HTS codes: 6104.42.0020

Headings: 6104

Product description

The submitted samples, #PP201829, comprise a set, consisting of a dress in girls’ sizes 4 to 16 and a scrunchie for use in the hair, both manufactured from the same printed fabric of 100% cotton jersey. The sleeveless dress is a v-necked pullover, fashioned as a mock sarong with ornamental ties at one of the sides. As you have requested, the samples are being returned.

CBP rationale

The applicable subheading for the dress and the scrunchie will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…ensembles…dresses…knitted…, dresses, of cotton.

Full text

NY F80808 January 5, 2000 CLA-2-61:RR:NC:TA:358 F80808 CATEGORY: Classification TARIFF NO.: 6104.42.0020 Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a dress set from Guatemala Dear Ms. Wierbicki: In your letter dated December 22, 1999, on behalf of Avon Products, Inc., you requested a classification ruling. The submitted samples, #PP201829, comprise a set, consisting of a dress in girls’ sizes 4 to 16 and a scrunchie for use in the hair, both manufactured from the same printed fabric of 100% cotton jersey. The sleeveless dress is a v-necked pullover, fashioned as a mock sarong with ornamental ties at one of the sides. As you have requested, the samples are being returned. The applicable subheading for the dress and the scrunchie will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…ensembles…dresses…knitted…, dresses, of cotton.. The duty rate will be 11.8 per cent ad valorem. The dress set falls within textile category designation 336. Based upon international textile trade agreements products of Guatemala are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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