N198099 N1 Ruling Active

The tariff classification of a girl’s dress from Sri-Lanka.

Issued January 4, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.43.4020

Headings: 6204

Product description

As, requested, the sample will be returned to you. The submitted Style H7438 is a girl’s drop waist dress. The item has short cap sleeves and a round neckline. The bodice portion is constructed of 95% cotton, 5% spandex knit fabric and features a round neckline and short cap sleeves. The skirt portion consists of four ruffle layers and is constructed of 65% polyester, 35% rayon woven yarn dyed fabric and has a hemmed bottom. The essential character of the garment is imparted by the woven skirt fabric.

CBP rationale

The applicable subheading for Style H7438 will be 6204.43.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, .

Full text

N198099 January 4, 2012 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6204.43.4020 Ms. Lisa DeFelice Parigi Enterprises - Hartstrings LLC 270 East Conestoga Road Strafford, PA 19087 RE: The tariff classification of a girl’s dress from Sri-Lanka. Dear Ms. DeFelice: In your letter dated December 8, 2011, you requested a tariff classification ruling. As, requested, the sample will be returned to you. The submitted Style H7438 is a girl’s drop waist dress. The item has short cap sleeves and a round neckline. The bodice portion is constructed of 95% cotton, 5% spandex knit fabric and features a round neckline and short cap sleeves. The skirt portion consists of four ruffle layers and is constructed of 65% polyester, 35% rayon woven yarn dyed fabric and has a hemmed bottom. The essential character of the garment is imparted by the woven skirt fabric. The applicable subheading for Style H7438 will be 6204.43.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . dresses: of synthetic fibers: other: other, with two or more colors in the warp and/or filling: 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, Thomas J. Russo Director National Commodity Specialist Division

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