The tariff classification of a girl’s dress from China.
Issued August 18, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.42.0020
Headings: 6104
Product description
As requested, the sample will be returned to you. The submitted sample, Style #248351, described by you as a girl’s convertible cover up is a girl’s dress constructed of 97% cotton, 2% polyester and 1% spandex knit fabric. The sample is a girl’s size medium. The dress features a smocked bandeau-like top, narrow self-fabric ties that are sewn onto the middle front of the dress and tie at the neck, crystal pleats and a lettuce edged bottom.
CBP rationale
The applicable subheading for Style #248351 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 (other than swimwear), knitted or crocheted: dresses: of cotton, girls’.
Full text
N118203 August 18, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.42.0020 Mr. Bob Hordiyenko JES Apparel, LLC 8104 Cazenovia Road Manlius, NY 13104 RE: The tariff classification of a girl’s dress from China. Dear Mr. Hordiyenko: In your letter dated August 2, 2010, on behalf of your client Target, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style #248351, described by you as a girl’s convertible cover up is a girl’s dress constructed of 97% cotton, 2% polyester and 1% spandex knit fabric. The sample is a girl’s size medium. The dress features a smocked bandeau-like top, narrow self-fabric ties that are sewn onto the middle front of the dress and tie at the neck, crystal pleats and a lettuce edged bottom. The applicable subheading for Style #248351 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 (other than swimwear), 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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