The tariff classification of a Girls' Cotton/Spandex Knit Dress with Cropped Top Jacket from the Philippines

PD D84111 October 30, 1998 CLA-2-61:PD:TC:MEF:G28 D84111 CATEGORY: Classification TARIFF NO.: 6104.42.0020; 6110.20.2075 Mr. Ray Meighan Customs Analyst, Customs Department Federated Merchandising Group 1440 Broadway, 13th Floor New York, New York 10018 RE: The tariff classification of a Girls' Cotton/Spandex Knit Dress with Cropped Top Jacket from the Philippines Dear Mr. Meighan: In your letter dated October 12, 1998, you requested a tariff classification ruling. The sample submitted, Style Number 72312421, is a two piece set comprised of a Knit Dress and Cropped Top Jacket. Both garments are made from 97% Cotton/3% Spandex bubble knit fabric. The sleeveless pullover A-line dress has a boat neck and hemmed bottom. The cropped top jacket features a peter pan collar, short sleeves, hemmed bottom, and a full front opening with a zipper closure. A flower applique, matching the pattern on the dress, is embroidered on the left front panel of the jacket. You state the dress and jacket will be imported in Toddler Girls' sizes 2T - 4T. The samples will be returned to you as requested. The applicable subheading for the Cotton/Spandex Knit Dress will be 6104.42.0020, 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 cotton: Girls'. The rate of duty will be 11.9%. The applicable subheading for the Cotton/Spandex Knit Jacket will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women's or girls'. The rate of duty will be 19%. The dress falls within textile category designation 336. The jacket falls within textile category designation 339. 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, Carole E. Graves Port Director Port of Baltimore