The tariff classification of a girl's dress and top from the Philippines

PD D81229 August 24, 1998 CLA-2-61:SF:G03 D81229 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 6114.30.1020 Margarita Su Kahn Lucas Lancaster Inc. 100 West 33rd Street New York, NY 10001 RE: The tariff classification of a girl's dress and top from the Philippines Dear Ms. Su: In your letter dated August 6, 1998, you requested a tariff classification ruling. Style 77258 consists of two garments both made from fine knit fabrics which you state are 100% polyester. The first submitted sample is a pullover tank style dress with a scoop neckline in both the front and back. Capping finishes both the neckline and the armholes and serves to create the narrow shoulder straps. The bottom is hemmed and the dress has a slight A-line shape. A narrow self fabric string is sewn into each side seam. These strings are tied in a bow in the center back at the waist. The second submitted sample is short sleeve top with a full front opening. Pointed extensions of each front panel tie at the center front waist. All edges are hemmed. The dress is made from a solid color fabric and the top is made from a printed one. You have indicated in a telephone conversation that this style will be imported in girls' sizes 2T-4T. The applicable subheading for the dress will be 6104.43.2020, 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), knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls'. The rate of duty will be 16.6 percent ad valorem. The applicable subheading for the top will be 6114.30.1020, HTS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women's or girls'. The rate of duty will be 29.3 percent ad valorem. The dress falls within textile category designation 636 and the top within category 639. Based upon international textile trade agreements, products of the Philippines 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