The tariff classification of a girl’s dress from Sri Lanka.

N053403 March 5, 2009 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Mr. Erick Echeverria Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a girl’s dress from Sri Lanka. Dear Mr. Echeverria: In your letter dated February 26, 2009, you requested a classification ruling. The submitted sample will be returned to you. The submitted sample, Style AF5089 is described as a girl’s woven hiking cover-up. The item is a pullover style dress made of finely woven 86% polyester, 14% elastane fabric. The dress features a hood, short capped sleeves, a pouch pocket and an expandable inverted pleat at the garment back. You propose classification in two alternative headings 6204 and 6208. The item is precluded from classification in heading 6208 because it is not intended for use as a bathrobe, dressing gown or other similar purpose. The applicable subheading for the dress, Style AF5089, will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ dresses, of synthetic fibers, other, other, girls’. The duty rate will be 16 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