N219700 N2 Ruling Active

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

Issued June 22, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.43.2020

Headings: 6104

Product description

The submitted sample will be returned to you. Style number KS3123 is a girl’s sweater dress primarily constructed from jersey knit acrylic fabric containing nine or fewer stitches per two centimeters measured in the direction the fabric was formed. The pull-on garment features a self-fabric belt with plastic buckle, a 2 by 2 rib knit cowl neck, 2 by 2 rib knit short sleeve sections set into finely knit cotton jersey long hemmed sleeves and a 2 by 2 rib knit finished hem. The style is a girls’ size Medium, numerical size 8/10. The dress is an article of mixed components. The body is knit acrylic and the lower sleeves are knit cotton. The essential character of the dress is imparted by the knit acrylic fabric.

CBP rationale

The applicable subheading for Style number KS3123 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, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: of synthetic fibers: other: girls’.

Full text

N219700 June 22, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Assunta Mannello Jones Jeanswear Group Corporate Customs Compliance Department 200W Rittenhouse Circle, Suite 6 Bristol, PA 19007 RE: The tariff classification of a girl’s dress from China. Dear Ms. Mannello: In your letter dated May 30, 2012, you requested a classification ruling. The submitted sample will be returned to you. Style number KS3123 is a girl’s sweater dress primarily constructed from jersey knit acrylic fabric containing nine or fewer stitches per two centimeters measured in the direction the fabric was formed. The pull-on garment features a self-fabric belt with plastic buckle, a 2 by 2 rib knit cowl neck, 2 by 2 rib knit short sleeve sections set into finely knit cotton jersey long hemmed sleeves and a 2 by 2 rib knit finished hem. The style is a girls’ size Medium, numerical size 8/10. The dress is an article of mixed components. The body is knit acrylic and the lower sleeves are knit cotton. The essential character of the dress is imparted by the knit acrylic fabric. The applicable subheading for Style number KS3123 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, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: of synthetic fibers: other: girls’. The duty rate 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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