The tariff classification of dresses from China

N315883 December 11, 2020 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6204.43.4040; 9903.88.15 Mr. Craig McCarville Frenzy Toys Ltd. 3060 Lee Place Bellmore, NY 11710 RE: The tariff classification of dresses from China Dear Mr. McCarville: In your letter dated November 13, 2020, you requested a tariff classification ruling. The submitted samples will be retained for training purposes. Style #GDU0220A, is a girl’s dress constructed of 98 percent polyester and 2 percent PVC woven fabric, as stated in your email. The top of the dress features short ruffled sleeves, an overlay of mesh fabric on a portion of the top front and at the waist with a heart embellishment at the top of the dress. The botton skirt portion of the dress extends below the knee. Style #GDU0220B, is a girl’s dress constructed of 98 percent polyester and 2 percent PVC woven fabric, as stated in your email. The dress is sleeveless and features a short overlay of mesh fabric at the waist with two flowers, and a heart at the top of the dress. The bottom skirt portion of the dress extends below the knee. Style #GDU0220C, is a girl’s dress constructed of 98 percent polyester and 2 percent PVC woven fabric, as stated in your email. The top portion of the dress features short ruffled sleeves, a heart at the top and a flower at the waist. The bottom skirt portion of the dress extends below the knee. Although you state that the items are festive Halloween articles, the articles do not possess festive motifs nor are they closely associated with or limited to Halloween use only. All components of the dresses are well-made with sturdy seams and styling features. The applicable subheading for all styles will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ dresses, of synthetic fibers, other, other, girls’. The duty rate will be 16 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6204.43.4040, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6204.43.4040, HTSUS, listed above.The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.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 https://hts.usitc.gov/current. 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 Katherine Souffront at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division