The tariff classification of a dress for girls’ wear from China or Macau

NY M85094 July 20, 2006 CLA-2-62:RR:NC:TA:358 M85094 CATEGORY: Classification TARIFF NO.: 6204.42.3060 Michael Fung GMA Accessories, Inc. 245 Secaucus Road Secaucus, NJ 07094 RE: The tariff classification of a dress for girls’ wear from China or Macau Dear Mr. Fung: In your letter dated July 11, 2006 you requested a classification ruling. Submitted style RK-27, manufactured from printed fabric, woven from 100% cotton, is a long-sleeved, v-necked, empire-styled, pullover garment, slit at each side of the lower edge. The sample garment is being retained for reference purposes. Although you requested classification under HTS 6208.91.1020, this is not possible because the design of this garment is that of a garment that will be worn in public areas. The applicable subheading for this style will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …girls’…dresses…, of cotton, other, other, other, other, girls’. The duty rate will be 8.4 per cent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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