The tariff classification of girls’ dresses from China.

N033380 July 17, 2008 CLA-2-61:OT:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. William J. O’Rourke C.P. Express One Cross Island Plaza #203A Rosedale, NY 11422 RE: The tariff classification of girls’ dresses from China. Dear Mr. O’Rourke: In your letter dated July 7, 2008, on behalf of JSE Fashion Inc., you requested a tariff classification ruling. Two garments were submitted with your request. They will be returned to you upon completion of the ruling. The submitted samples, style F8021-48 and style F8021-40 are girl’s dresses constructed from jersey knit acrylic fabric containing approximately 8 stitches per two centimeters measured in the direction the fabric is formed. Both dresses feature short, puff sleeves, square necklines, rib-knit cuffs and rib-knit hems. The applicable subheading for style F8021-48 and style F8021-40 will be 6104.43.2020, 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 synthetic fibers: other, girls’. The duty rate will be 16 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 F8021-48 and style F8021-40 fall within textile category 636. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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