The tariff classification of a girl’s dress from Vietnam.

N049849 January 26, 2009 CLA-2-61:OT:RR:E:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.42.0020 Ms. Kina Mendiola IDS USA 2 Panasonic Way North Building, 3/F Secaucus, NJ 07094 RE: The tariff classification of a girl’s dress from Vietnam. Dear Ms. Mendiola: In your letter dated January 23, 2009, you requested a tariff classification ruling. An electronic image of the item was supplied with the request. The item, Style 760705, is a girl’s dress constructed of 85% cotton, 15% polyester knit fabric. The sleeveless dress has a tube top style smocked bodice, a strap that encircles the neck and attaches to both sides of the bodice front and a long skirt with ruffle hem. You state that the dress is marketed for use as a beach cover up. While we assume the garment is appropriate for use as a beachwear cover up, the item is designed as a dress and is suitable for use on other occasions. The applicable subheading for Style 760705 will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: dresses: of cotton: girls’. The rate of duty will be 11.5 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/. 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