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F89119 F8 Ruling Active

The tariff classification of a Toddler Girls’ Woven Cotton Dress from Sri Lanka Dear Mr. Myers:

Issued July 12, 2000 by U.S. Customs and Border Protection.

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F8 F89119 (July 12, 2000)

Tariff classification

HTS codes: 6204.42.3040

Headings: 6204

Product description

This garment features a pleated square neckline, embroidered flowers across the chest area, and two front patch pockets trimmed with knife pleats. The dress has a partial back opening fastened with four flower shaped buttons.

CBP rationale

The applicable subheading for the Girls’ 100% Cotton Plaid Dress will be 6204.42.3040, 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): Dresses: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Girls’.

Full text

PD F89119 July 12, 2000 APP-6-2-62-TO:TT MEF G28 CATEGORY: Classification TARIFF NO.: 6204.42.3040 Mr. Troy Myers Classification Specialist Wal*Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a Toddler Girls’ Woven Cotton Dress from Sri Lanka Dear Mr. Myers: In your letter dated June 27, 2000, you requested a tariff classification ruling. The sample submitted, Vendor Stock Number MKTG-917, is a Girls’ Sleeveless 100% Cotton Plaid Dress. This garment features a pleated square neckline, embroidered flowers across the chest area, and two front patch pockets trimmed with knife pleats. The dress has a partial back opening fastened with four flower shaped buttons. You state the dress will be imported in Toddler Girls’ Sizes 2T; 3T; and 4T. The sample will be returned to you as requested. The applicable subheading for the Girls’ 100% Cotton Plaid Dress will be 6204.42.3040, 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): Dresses: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Girls’. The rate of duty will be 10.1%. The Girls’ 100% Cotton Woven Dress falls within textile category designation 336. Based upon international textile trade agreements, products of Sri Lanka 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. Sincerely, David J. Austin Acting Port Director Port of Baltimore

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