The tariff classification of girls’ dresses from Indonesia

NY L81905 January 13, 2005 CLA-2-62:RR:NC:TA:358 L81905 CATEGORY: Classification TARIFF NO.: 6204.42.3060; 6209.20.1000 David J. Evan Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue New York, NY 10022-4877 RE: The tariff classification of girls’ dresses from Indonesia Dear Mr. Evan: In your letter dated January 6, 2005, written on behalf of Ann Taylor, you requested a classification ruling. Submitted style 119235, manufactured from printed, woven fabric of 100% cotton, is an unlined, sleeveless, scoop-necked, a-line, empire-styled dress, buttoning together at the center of the upper back. Submitted style 119237 for infants differs by the addition of a matching panty-like garment, elasticized around the waistband and around the leg openings. As you have requested, the sample styles are being returned. The applicable subheading for style 119235 will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…dresses…of cotton, other, other, other, other, girls’; and for style 119237 will be 6209.20.1000, HTS, which provides for babies’ garments…of cotton, dresses. The duty rates will be 8.4 and 11.8 percent ad valorem, respectively. The infants’ dress falls within textile category designation 239 and the larger sized dress within 336. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 646-733-30348. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division