The tariff classification of a girl’s dress from Taiwan

PD E88965 December 14, 1999 CLA-2-61:A:P: G34 E88965 CATEGORY: Classification TARIFF NO.: 6114.20.0060 Paul A. Barkan Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a girl’s dress from Taiwan Dear Mr. Barkan: In your letter dated November 19, 1999 you requested a tariff classification ruling on behalf of Tahiti Apparel. The submitted sample, style #PCJ13108W, is a girl’s knee length dress with divided leg openings constructed of 60 percent cotton and 40 percent polyester knit fabric. The sleeveless dress features 3/8-inch wide elasticized shoulder straps and elasticized knit binding on the scooped front neckline, underarms, and across the straight back. In addition, the garment has a lined front bodice with an embroidered “Winnie the Pooh” and “Piglet” on it and hemmed leg openings. When the dress is worn and viewed from the front, the leg separation is not readily apparent. The dress will be imported in girls’ sizes S(small), M(medium), and L(large). The applicable subheading for the girl’s dress will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: other: women’s or girls. The rate of duty will be 11.2 percent ad valorem. The dress falls within textile category designation 359. Based upon international textile trade agreements, as products from Taiwan, this merchandise is 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. 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, Anita Terry-McDonald Port Director Atlanta, GA