The tariff classification of a girls' sundress from Hong Kong

PD B88242 August 6, 1997 CLA-2-62:SF G03 PD B88242 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Howaida Thomas-Willett C. F. L. West 3185 H' Airway Avenue Costa Mesa, CA 92626 RE: The tariff classification of a girls' sundress from Hong Kong Dear M. Thomas-Willett: In your letter dated July 18, 1997 you requested a tariff classification ruling on behalf of your client, Laura Ashley, Inc. Style PD950/1CT is made from a solid color woven fabric which you indicate is 100% cotton. This style is a sleeveless sundress with a long gathered skirt. Both the front and back neckline are squared. Adjustable straps sewn to the upper edge of the back bib, are brought forward over each shoulder and buttoned the top corners of the front bib. Side seam plackets secured by two buttons join the front and back bibs. There is a large divided patch pocket on the center front bib, and side entry pockets on the skirt just below the waistline. The top of the patch pocket and the hem of the skirt are finished with a scalloped shaped, embroidered edge. You have stated that this sundress will be imported to fit girls ages 2 to 9. The applicable subheading for the sundress will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), 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: Other: Girls'. The rate of duty will be 11.3 percent ad valorem. The sundress falls within textile category designation 336. Based upon international textile trade agreements, products of Hong Kong are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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. Sincerely, Alice M. Rigdon Port Director San Francisco