The tariff classification of a sleeveless dress for girls’ wear from Bangladesh

NY G82052 September 19, 2000 CLA-2-62:RR:NC:TA:358 G82052 CATEGORY: Classification TARIFF NO.: 6204.49.5060 Kris Spurbeck Target Corporation 1000 Nicollet Mall Minneapolis, MN 55043 RE: The tariff classification of a sleeveless dress for girls’ wear from Bangladesh Dear Ms. Spurbeck: In your letter dated September 11, 2000 you requested a classification ruling. Submitted style SC-JUM-13 in size 3T, manufactured from woven fabric of 65% linen/35% cotton, is characterized by a buttoned opening which extends vertically along the entire mid-section of the back, by a ruffled hem, by a front pocket across the mid-section of the front, and by very narrow shoulder straps. The armholes on the submitted garment are not considered to be oversized. The applicable subheading for the garment will be 6204.49.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…dresses…, of other textile materials, other, other, other. The duty rate will be 7.1 per cent ad valorem. The dress falls within textile category designation 836. Based upon international textile trade agreements products of Bangladesh 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