The tariff classification of girls’ apparel from China.
Issued March 8, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2020
Headings: 6104
Product description
As requested, the samples will be returned to you. You have submitted two samples. Style G4456 is described as a girls’ sleep dress. The item is constructed from polyester fabric that
CBP rationale
The applicable subheading for Styles G4456 and G4460 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, .
Full text
N096395 March 8, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Leah Harrison Life is Good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of girls’ apparel from China. Dear Ms. Harrison: In your letter dated March 2, 2010, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style G4456 is described as a girls’ sleep dress. The item is constructed from polyester fabric that you state is flame resistant. The A-line dress has cap sleeves, a round rib knit neckline and a hemmed ruffle on the garment’s bottom. Style G4460 is described as a girls’ sleep dress. The item is constructed from polyester fabric that you state is flame resistant. The sleeveless A-line dress has a round rib knit neckline and a hemmed double ruffle on the garment’s bottom. Although you describe the styles as sleepwear, the articles are considered to be multi-use garments, designed for wear in a variety of informal situations in and around the home. As such, they are not classified in heading 6108, HTSUS, which are limited to garments that are designed for wear only to bed for sleeping. The applicable subheading for Styles G4456 and G4460 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, . . .; knitted or crocheted: dresses, of synthetic fibers: other, girls’. The rate of duty 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/. 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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