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

N264213 May 15, 2015 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6204.42.3040 Mr. Paul Fitzpatrick MIQ Logistics 20 Central Street Suite 108 Salem, MA 01970 RE: The tariff classification of a girl’s dress from China. Dear Mr. Fitzpatrick: In your letter dated April 12, 2015 you requested a tariff classification ruling on behalf of your client, DownEast Basics. A sample accompanied your letter. The sample will be returned to you, as requested. Your submitted sample, Style PC15070010, described as a “Photo Finish Dress,” is a girl’s dress composed of knit and woven components. The printed bodice which features a round capped neckline, a back keyhole opening with a button closure and short ruffled sleeves is constructed of 95 percent rayon and 5 percent spandex knit fabric. The skirt of the dress is constructed of 100 percent cotton woven fabric and features an enclosed elasticized waist and gathered skirt. The skirt of the dress extends below the knees. As stated, the dress is made up of two different fabrics. Such garments are considered a composite good with the classification determined by the fabric which imparts the essential character. Harmonized Tariff Schedule of the United States (HTSUS), General Rule of Interpretation (GRI) 3(b), noted. The essential character of the dress is imparted by the woven cotton fabric which comprises 58 percent of the garment’s weight. The applicable subheading for Style PC15070010 will be 6204.42.3040, 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): Dresses: Of cotton: Other: Other: With two or more colors in the warp and/or filling: Girls’. The rate of duty will be 8.4 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 the 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division