G80739 G8 Ruling Active

The tariff classification of a girl’s dress from China

Issued August 25, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.42.3060

Headings: 6204

Product description

The submitted sample, style #BGED-00, is a girl’s dress constructed from 100% cotton woven, lightweight, gauze-like fabric. The fabric has been dyed a single uniform color. The short sleeved dress has a self-fabric strip at the waist that ties in the back and is gathered, ornamented with crocheted flowers and sewn to the dress in the front. The back has a three-button closure above the tied strip. The sleeves and the bottom hem are ornamented with rickrack. The garment will be imported in girls’ sizes 4-6X.

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’ dresses: of cotton: other: other: other: other: girls’.

Full text

PD G80739 August 25, 2000 CLA-2-62:G35 G80739 CATEGORY: Classification TARIFF NO.: 6204.42.3060 Ms. Christine M. Mueller Pleasant Company 8400 Fairway Place Middleton, Wisconsin 53562-2554 RE: The tariff classification of a girl’s dress from China Dear Ms. Mueller: In your letter dated August 7, 2000 you requested a tariff classification ruling for a girl’s “gauze dress”. The submitted sample, style #BGED-00, is a girl’s dress constructed from 100% cotton woven, lightweight, gauze-like fabric. The fabric has been dyed a single uniform color. The short sleeved dress has a self-fabric strip at the waist that ties in the back and is gathered, ornamented with crocheted flowers and sewn to the dress in the front. The back has a three-button closure above the tied strip. The sleeves and the bottom hem are ornamented with rickrack. The garment will be imported in girls’ sizes 4-6X. 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 10.1%. The garment falls within textile category designation 336. Based upon international textile trade agreements, as a product of China, the dress is subject to quota restraints 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. The sample will be returned to you under separate cover. 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, Paul Rimmer Port Director Dallas-Fort Worth, TX

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