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

N054003 March 10, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.42.0020 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a girl’s dress from China. Dear Mr. Maher: In your letter dated March 6, 2009, on behalf of The Children’s Place, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, Style L2427H0051, is a girl’s long sleeve, drop waist dress. The main body is constructed of 2 x 2 rib knit fabric that is 58% cotton, 38% polyester, 4% spandex. The skirt is constructed of woven fabric with two or more colors in the warp and/or the filling. The skirt fabric is 65% polyester, 34% rayon, 1% metallic fibers. The lower sleeves are made of cotton sheeting fabric. The dress has a round standup collar and a knit upper body portion that extends from the neck to the dropped waist and incorporates the upper sleeves. It also has lower sleeves that are in contrast color white fabric and feature two button cuffs; and a skirt portion is that is made of plaid color pleated fabric. The dropped waist is defined by a permanently attached polyurethane coated fabric belt on a narrow elastic fabric backing that is ornamented by a bow at the garment front. You state that the dress will be imported in girls’ sizes 24 months to 4T. Because the dress is composed of three different fabrics it is considered an article of mixed components. The component that imparts the essential characteristic is the knit upper body portion. The applicable subheading for Style L2427H0051will 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 duty rate 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