The tariff classification of two girls’ cover-up style dresses from Vietnam

NY M80293 February 8, 2006 CLA-2-61:RR:NC:TA:358 M80293 CATEGORY: Classification TARIFF NO.: 6104.42.0020 Ms. Yvonne Whitley The Millwork Trading Company 1372 Broadway 2nd Floor New York, NY 10018 RE: The tariff classification of two girls’ cover-up style dresses from Vietnam Dear Ms. Whitley: Ithis letter replaces NY L89447, dated December 30, 2005, which contained a clerical error with regard to the textile quota category. A corrected ruling follows. Submitted styles 969944 and 969922 are girls’ 80% cotton, 20% polyester, knitted terry, cover-up style girls’ dresses. Style 969944 is a sleeveless dress with a drop waist, a hood and a front pouch pocket. Style 969922 has off-the- shoulder pullover styling, including elasticized fabric and adjustable tunnel drawstring at the upper body which secures the garment is place above the chest area and below the armhole openings. Style 969922 also has pieced lace fabric over woven lining at the bodice and lace fabric at the hem. For ruling purposes it is assumed the items are sized for girls 2-16. The applicable subheading for both garments will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ dresses, knitted or crocheted, of cotton, girls’. The duty rate will be 11.5 percent ad valorem. Girls’ cotton dresses fall 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division