The tariff classification of girls’ dresses from Malaysia

NY F85787 April 25, 2000 CLA-2-61:RR:NC:TA:358 F85787 CATEGORY: Classification TARIFF NO.: 6104.42.0020; 6104.43.2020 Naomi Hamui H.I.S. International 112 W.34th Street Suite 1207 New York, NY 10120 RE: The tariff classification of girls’ dresses from Malaysia Dear Ms. Hamui: In your letter dated April 7, 2000 you requested a classification ruling. Sample C is a one-piece garment of finely knitted jersey, the skirt portion of which is manufactured of 60% cotton/40% polyester, and the falsely jacketed, short-sleeved portion of which is manufactured of 75% polyester/25% viscose. The essential character of this dress, designed in sizes 2T-16, is determined by the skirt portion. The falsely jacketed, long-sleeved portion of 15% wool/85% acrylic is basically what differentiates Sample B from Sample C. The essential character of Sample B is likewise determined by the skirt portion of the garment. The composition of Sample A, the skirt portion of which is manufactured of 60% cotton/40% polyester and the upper portion which is manufactured of 75% polyester/25% viscose, is basically what differentiates it from Sample B. The essential character of this dress is determined by the bodice. The applicable subheading for Samples B and C will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …dresses…, knitted, of cotton, girls’; and for Sample A will be 6104.43.2020, which provides for …dresses…, knitted, of synthetic fibers, other, girls’. The duty rates will be 11.8 and 16.4 per ad valorem, respectively. Samples B and C fall within textile category designation 336, and Sample A falls within 636. Based upon international textile trade agreements products of Malaysia 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.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. If you have any questions regarding the ruling, contact National Import Specialist Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division