The tariff classification of a girl’s dress from China.

N008820 April 11, 2007 CLA-2-61:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.42.0020 Mr. Paul Choe Ana Link Ltd. 230-59 International Airport Center Blvd. Suite #270 Springfield Gardens, NY 11413 RE: The tariff classification of a girl’s dress from China. Dear Mr. Choe: In your letter dated March 20, 2007, on behalf of Tamex LLC, you requested a tariff classification ruling. As per telephone conversation with you, the sample will be retained by this office. Your submitted sample, style C8044-3-99 is a girl’s dress constructed of 100% cotton knit fabric. The dress has a scoop neck and short sleeves and imparts the visual impression of what appears to be a spaghetti strap jumper over a pullover. The dress has an empire waist, two large front buttons and a hemmed bottom. The pullover is stitched to the jumper and cannot be removed without damaging both garments. The applicable subheading for the dress will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: dresses: of cotton: girls’. The rate of duty will be 11.5 percent 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/. Style C8044-3-99 falls within textile category 336. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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