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The tariff classification of a dress for girls’ wear from China or Macau
Issued July 20, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M85094 (July 20, 2006)
Tariff classification
HTS codes: 6204.42.3060
Headings: 6204
Product description
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.
CBP rationale
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’.
Full text
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
More rulings on the same tariff codes
The tariff classification of girl’s wearing apparel from the Philippines.
The tariff classification of costumes from China and/or Vietnam.
The tariff classification of an infant and toddler’s costume from China.
The tariff classification of infants’ and girls’ apparel from Bangladesh, Thailand and China.
The tariff classification of children’s costumes from China.
The tariff classification of children’s costumes from China. Correction to Ruling Number N010339
The tariff classification of various infant and children’s items from Vietnam.
The tariff classification of girl’s apparel from China
The tariff classification of a girl’s dress from China or Macau
The tariff classification of toddlers’ wear from China
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