N238744 N2 Ruling Active

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

Issued March 8, 2013 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 sample, Style 11030 is a girl’s dress constructed from 65% polyester, 35% cotton woven checked fabric. The sleeveless dress features an embroidered bodice, a back opening with a three button closure, belt loops, a 1 ¾ inch wide ribbon belt and a hemmed bottom. The dress will be imported in girl’s sizes 2 to 8.

CBP rationale

The applicable subheading for Style 110030 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

N238744 March 8, 2013 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6204.43.4020 Mr. Juan Pajuelo Athena Corporate Advisors Inc. 2560 Carrington Way Frederick, MD 21702 RE: The tariff classification of a girl’s dress from Ecuador. Dear Mr. Pajuelo: In your letter dated February 13, 2013, on behalf of your client Carmen Salazar Wright, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 11030 is a girl’s dress constructed from 65% polyester, 35% cotton woven checked fabric. The sleeveless dress features an embroidered bodice, a back opening with a three button closure, belt loops, a 1 ¾ inch wide ribbon belt and a hemmed bottom. The dress will be imported in girl’s sizes 2 to 8. The applicable subheading for Style 110030 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,. . . other than swimwear: 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. Your suggestion of classification of this garment under 6204.42.3020, HTS, as a cotton corduroy dress is precluded since the garment is constructed from a chief weight man-made fabric with two or more colors in the warp and/or filling. 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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