The tariff classification of an infant’s dress from China.

N193282 November 28, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.4000 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of an infant’s dress from China. Dear Mr. Victoria: In your letter dated November 9, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 5067 (size 3-6 months) is an infant girl’s dress. The main body is constructed of finely knit cotton print fabric. The ruffled tiered skirt is constructed from knit polyester tulle fabric. The dress features a round self-fabric capped neckline, ruffled cap sleeves with a lettuce edge, a partial back opening with two button closure, a two layer skirt, an attached panty with elasticized leg openings and a two-snap crotch closure. The garment will be imported in infant’s sizes 0 – 24 months. The applicable subheading for Style 5067 will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: dresses. 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