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The tariff classification of a girl’s dress from China.
Issued March 4, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N095876 (March 4, 2010)
Tariff classification
HTS codes: 6104.42.0020
Headings: 6104
Product description
The submitted style H8428 is a girl’s dropped waist dress. The part of the dress above the waist is constructed of cotton knit fabric and features a round neckline, long sleeves and a ruffled bottom. The skirt part is constructed of cotton corduroy printed fabric and features a hemmed bottom. The essential character of the garment is imparted by the knit cotton bodice fabric.
CBP rationale
The applicable subheading for Style H8428 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, .
Full text
N095876 March 4, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.42.0020 Ms. Lisa DeFelice Hartstrings LLC 270 East Conestoga Road Strafford, PA 19087 RE: The tariff classification of a girl’s dress from China. Dear Ms. DeFelice: In your letter dated February 24, 2010, you requested a tariff classification ruling. The submitted style H8428 is a girl’s dropped waist dress. The part of the dress above the waist is constructed of cotton knit fabric and features a round neckline, long sleeves and a ruffled bottom. The skirt part is constructed of cotton corduroy printed fabric and features a hemmed bottom. The essential character of the garment is imparted by the knit cotton bodice fabric. The applicable subheading for Style H8428 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, . . . 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/. 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
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