The tariff classification of a girl’s dress and leggings from China.

N028068 May 14, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 6104.63.2026 Ms. Soon Yeon Lim Juliana Lim Custom House Broker 11205 South La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of a girl’s dress and leggings from China. Dear Ms. Lim: In your letter dated May 6, 2008, on behalf of Pacific Garment USA Inc., you requested a classification ruling. The sample will be returned to you. The submitted sample, style 34MF472 consists of a dress and a pair of legging style pants. The dress is constructed of finely knit fabric that is 95% polyester, 5% spandex. The pants are constructed of finely knit fabric that is 92% nylon, 8% spandex. The dress features a vee neck with fabric insert, short cap sleeves, a high empire style waist with a back tie and a hemmed bottom. The dress reaches to at least the vicinity of the wearer’s mid thigh. The pull-on style pants feature an elasticized rib knit waistband and a hemmed bottom. The submitted sample is a girls’ size 10. While you describe the articles as a nightwear set we find that the primary use is as playwear and not sleepwear. Accordingly, classification as sleepwear is not appropriate. The applicable subheading for the style 34MF472 dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ dresses, knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem. The applicable subheading for the style 34MF472 pants will be 6104.63.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers and breeches: of synthetic fibers: other: other, trousers and breeches: girls’: other: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2 percent 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 Style 34MF472 dress falls within textile category 636. The Style 34MF472 pants falls within textile category 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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