The tariff classification of a girl’s woven dress from the Philippines

PD G82456 October 16, 2000 CLA-2-62:LA:S:T:1:2:G04 G82456 CATEGORY: Classification TARIFF NO.: 6204.42.3060 Ms. Dee Tidaback Montgomery Ward, LLC 1100 W. 115th Street Romeoville, IL 60446 RE: The tariff classification of a girl’s woven dress from the Philippines Dear Ms. Tidaback: In your letter dated September 20, 2000, you requested a tariff classification ruling. The submitted sample, style J77, is a girl’s dress constructed from 100% cotton woven printed sheeting fabric. The dress features a sheer overlay constructed from 100% sheer polyester woven chiffon fabric and a lining that is attached at the waist and is constructed from 60% cotton, 40% polyester woven poplin fabric with a crinoline slip. The dress features a jewel neckline with contrasting satin trim, a partial back opening with two button closures, short puff sleeves with contrasting satin trim at the sleeve ends, an empire waist with front and back shirring, and a hemmed bottom. There is a chiffon ribbon across the front of the empire waist and a chiffon bow and satin rosette at the center. The garment will be imported in toddler girls’ sizes 2T to 4T. Your sample will be returned as requested. The applicable subheading for the dress will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ . . . dresses: of cotton: other: other: other: other: girls’. The rate of duty will be 10.1% ad valorem. The dress falls within textile category designation 336. As a product 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 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. Sincerely, Lawrence J. Rosenzweig Acting Port Director Los Angeles-Long Beach Seaport