The tariff classification of a girl’s dress from China or Macau

NY M86338 September 12, 2006 CLA-2-62:RR:NC:TA:358 M86338 CATEGORY: Classification TARIFF NO.: 6204.42.3060 Michael Fung GMA Accessories, Inc. 245 Secaucus Road Secaucus, NJ 07094 RE: The tariff classification of a girl’s dress from China or Macau Dear Mr. Fung: In your letters dated August 28 and September 7, 2006 you requested a classification ruling. Submitted style BWK-117 is a girl’s lightweight sleeveless dress. It features a vee neck opening, a high waist, a non-functional tie closure that is tacked to the bodice front, a hemmed bottom and modest side slits. The dress is made of eyelet embroidered woven cotton fabric and is sized for girls 7-16. The sample garments will be returned to you as requested. Although you requested classification as a beachwear cover-up in HTS 6208.91.1020, this is not possible because the design of this garment is that of an article that will be worn in public areas. The applicable subheading for this style will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for girls’ dresses, of cotton, other, other, other, girls’. The duty rate will be 8.4 per cent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The dress falls within textile category designation 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division