The tariff classification of girls’ dresses from India

PD E87249 October 4, 1999 CLA-2-62:G03 E87249 CATEGORY: Classification TARIFF NO.: 6204.42.3040 Teresa A. Raffa Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: The tariff classification of girls’ dresses from India Dear Ms. Raffa: In your letter dated September 17, 1999, you requested a tariff classification ruling. You have submitted two samples. Both are made from yarn dyed woven plaid fabrics that you state are 100% cotton. Style S03-214 is a sleeveless dress with a scoop neckline in both the front and back. This dress has an A-line silhouette, two patch pockets with ruffle trim and embroidery and a hemmed bottom. Buttons on the narrow shoulder straps serve to adjust the fit. You indicate that this style will be imported in girls’ sizes 2T to 4T. Style S07-3851 is a sleeveless dress with a partial back zipper, a front scoop neckline and a hemmed bottom. The fit can be adjusted by a self-fabric drawstring, which is enclosed in a fabric tunnel. This drawstring is located on the front at the waist. You indicate that this style will be imported in girls’ sizes 7 to 14. The applicable subheading for both of these garments will be 6204.42.3040, 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: With two or more colors in the warp and/or filling: Girls’. The rate of duty will be 10.5 percent ad valorem. Both styles fall within textile category designation 336. Based upon international textile trade agreements, products of India are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. In accordance with your request, your samples 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