The tariff classification of girls’ knit dresses from the Philippines

PD D86035 January 13, 1999 CLA-2-61:LA:S:T:1:2:G04 D86035 CATEGORY: Classification TARIFF NO.: 6104.42.0020; 6104.43.2020 Ms. Evelyn P. Milling Customs Compliance Coordinator Kmart Corporation 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of girls’ knit dresses from the Philippines Dear Ms. Milling: In your letter dated December 16, 1998, you requested a tariff classification ruling. Style 3550 is a girl’s dress consisting of a pullover and a slip-like dress that are permanently affixed to each other at the side seams. The pullover is constructed from 60% cotton, 40% polyester rib knit fabric and features a round neckline with contrast picot trim and short sleeves with contrast picot trim. The slip-like dress is constructed from 60% cotton, 35% polyester, and 5% spandex finely knit fabric and features spaghetti straps and a hemmed bottom. Style 3551 is a girl’s dress consisting of a pullover and a slip-like dress that are permanently affixed to each other at the side seams. The pullover is constructed from 65% polyester, 35% cotton finely knit fabric and features a round neckline with contrast knit binding and short sleeves with contrast knit binding. The slip-like dress is constructed from 65% polyester, 35% cotton finely knit fabric and features spaghetti straps, a three button nonfunctional placket in front, and a hemmed bottom. Style 3552 is a girl’s dress consisting of a pullover and a slip-like dress that are permanently affixed to each other at the side seams. The pullover is constructed from 60% cotton, 40% polyester finely knit fabric and features a round neckline with contrast knit binding and short sleeves with contrast knit binding. The slip-like dress is constructed from 60% cotton, 40% polyester finely knit fabric and features three-quarter inch shoulder straps and a hemmed bottom. The three dresses will be imported in girls’ sizes 7 to 16. The applicable subheading for styles 3550 and 3552 will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ . . . dresses . . . , knitted or crocheted: dresses: of cotton: girls’. The rate of duty will be 11.8% ad valorem. The applicable subheading for style 3551 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ . . . dresses . . . , knitted or crocheted: dresses: of synthetic fibers: other: girls’. The rate of duty will be 16.5% ad valorem. Styles 3550 and 3552 fall within textile category designation 336 and style 3551 falls within textile category designation 636. As products of the Philippines, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport