The tariff classification of girls’ dresses from China.

N054002 March 11, 2009 CLA-2-61:OT:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Jennifer Mosco Jones Apparel Group USA, Inc. Corporate Customs Compliance Department 200 W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of girls’ dresses from China. Dear Ms. Mosco: In your letter dated March 5, 2009, you requested a tariff classification ruling. Three garments were submitted with your request. As you requested, they will be returned to you. The submitted samples, styles KD9621 are girl’s dresses constructed from jersey knit acrylic fabric containing approximately 10 stitches per two centimeters measured in the direction the fabric is formed. The dresses feature flared long sleeves, square necklines, hemmed cuffs and hemlines. The applicable subheading for styles KD9621 will be 6104.43.2020, 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 synthetic fibers: 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