The tariff classification of a girl's dress from Taiwan

PD D83276 October 16, 1998 CLA-2-62:SF:G03 D83276 CATEGORY: Classification TARIFF NO.: 6204.42.3060 Kevin Maher C-Air Customhouse Brokers-Forwarders, Inc. 153-66 Rockaway Boulevard Jamaica, New York 11434 RE: The tariff classification of a girl's dress from Taiwan Dear Mr. Maher: In your letter dated October 5, 1998 you requested a tariff classification ruling on behalf of your client, Childrens Place. Style 451514-0 is made from a woven solid color pique fabric which you state is 100% cotton. This garment is a sleeveless dress with a center back opening secured by a plastic zipper. Narrow self fabric shoulder straps join the front and back sections. Both the front and back have a square neckline. There are insert pockets on the front below the natural waistline and the bottom is hemmed. You have not given a size range, but we will consider it to be for girls, exceeding 86 centimeters in height. The applicable subheading for the dress 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: Other: Girls'. The rate of duty will be 10.9 percent ad valorem. Style 451514-0 falls within textile category designation 336. Based upon international textile trade agreements, products of Taiwan 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. In accordance with your request your sample will be returned to you under separate cover. 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