The tariff classification of girl’s apparel from China

N003939 December 5, 2006 CLA-2-61:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6109.10.1065; 6204.42.3060 Ms. Jennifer Caldwell Planet Gold Clothing Co., Inc. 1410 Broadway 8th Floor New York, NY 10018 RE: The tariff classification of girl’s apparel from China Dear Ms. Caldwell: In your letter dated November 30, 2006 you requested a classification ruling. Submitted style KD50245 consists of a dress made of cotton sheeting fabric and a tank top made of cotton rib knit fabric. The halter style sleeveless dress has shirring at the waistband and garment back. The tank top has scooped openings at the neck and armhole openings. The dress and tank top are connected at the shoulder straps by a single row of topstitching that is removable without damage to either garment. The style is sized for girls 4 to 16. As you have requested, the sample styles are being returned. The applicable subheading for the style KD50245 dress will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ dresses, of cotton, other, other, other, girls’. The duty rate will be 8.4 per cent ad valorem. The applicable subheading for the style KD50245 tank top will be 6109.10.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops and similar garments, knitted or crocheted, of cotton, other, tank tops, girls’. The duty rate will be 16.5 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/. Cotton dresses fall within textile category 336. Cotton knit tank tops fall within textile category 339. 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