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

N165778 May 24, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.42.0020 Ms. Leah Harrison Life is good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of a girl’s dress from China. Dear Ms. Harrison: In your letter dated May 5, 2011, you requested a tariff classification ruling. The sample you submitted will be returned as requested. The item, Style G9635, is described as a “girl’s terry loop dress”. The garment features short cap sleeves, a hood, a two button placket, an oversize kangaroo patch pocket and a hemmed bottom. The dress is constructed of 80% cotton, 20% polyester terry knit fabric. The article will be imported in sizes XXS (2T/3T) through XL (12-14). The applicable subheading for Style G9635 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/. 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