The tariff classification of a dress for girls’ wear from Bangladesh, Malaysia, and Vietnam

NY L81234 December 14, 2004 CLA-2-62:RR:NC:TA:358 L81234 CATEGORY: Classification TARIFF NO.: 6204.42.3040 Evelyn P. Milling Kmart Management Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a dress for girls’ wear from Bangladesh, Malaysia, and Vietnam Dear Ms. Milling: In your letter dated December 6, 2004 you requested a classification ruling. Submitted style 15002, manufactured from fabrics of 100% cotton, is an embroidered and appliquéd, jumper-styled, denim dress, tied at the back, styled by a bib-front and adjustable suspenders. Securely sewn into the upper portion of each of its sides is a round-necked, short-sleeved, jersey pullover. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6204.42.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…dresses…of cotton, other, other, other, with two or more colors in the warp and/or the filling, girls’. The duty rate will be 8.4 percent ad valorem. The dress falls within textile category designation 336. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division