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

N185160 September 23, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Laura Siegel Rabinowitz Sandler. Travis & Rosenberg, P.A. 551 Fifth Avenue, Suite 1100 New York, NY 10176 RE: The tariff classification of a girl’s dress from China. Dear Ms. Siegel Rabinowitz: This ruling replaces N181478, dated September 8, 2011. You advise in your letter dated September 16, 2011, on behalf of your client, Brilliant Global Ltd., that the article is a dress and not a pullover as you originally indicated. A corrected ruling follows. The submitted sample, style 401506 is a girl’s dress constructed from 94.6% acrylic, 3.5% polyester and 1.9% metallic knit fabric. The metallic yarns are not knitted throughout the garment. The dress features a hood, a vee neckline, rib-knit cuffs, a rib-knit bottom and extends to the mid-thigh of the child. As requested, the sample will be returned to you. The applicable subheading for Style 401506 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, girl’s. 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