Base
D814041998-09-16New YorkClassification

The tariff classification of a girl's dress and scrungiefrom Bangladesh.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of a girl's dress and scrungiefrom Bangladesh.

Ruling Text

NY D81404 September 16, 1998 CLA-2-61:RR:NC:TA:N3:358 D81404 CATEGORY: Classification TARIFF NO.: 6104.42.0020 Ms. Evelyn P. Milling Kmart Corporation 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a girl's dress and scrungie from Bangladesh. Dear Ms. Milling: In your letter dated August 13, 1998, you requested a tariff classification ruling. The submitted sample, Style #3542, is a girl's babydoll knit sundress with matching scrungie. The dress is constructed of 60% cotton, 40% polyester knit fabric and features tee style straps that criss-cross in back, a square neck, and a two button rear closure. The dress also has a high waist with a shirred skirt, two front patch pockets, and a hemmed bottom. The scrungie is constructed of self fabric and features an elastic insert. The dress and scrungie are a retail set classifiable in the provision for the dress, the component which imparts the essential character. You state in your letter that the dress and scrungie will be imported in girls' sizes 7/16. The applicable subheading for the dress and scrungie, Style #3542, will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's dresses, of cotton, girls'. The duty rate will be 11.9% ad valorem. The dress falls within textile category designation 336. Based upon international textile trade agreements, products of Bangladesh are presently subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-466-5865. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division