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

N058580 April 27, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.4000 Mr. Mark Estebo Par Customs Brokers 147-35 Farmers Blvd. Jamaica, NY 11434 RE: The tariff classification of a girl’s dress from China. Dear Mr. Estebo: In your letter dated April 22, 2009, on behalf of Haddad Apparel Group, you requested a classification ruling. The submitted sample will be returned to you. The sample, Style LVG-WDR9635, is a girl’s drop waist dress. The upper body is constructed of finely knit cotton fabric. The upper portion of the skirt is constructed of cotton denim fabric and the lower portion of the skirt is constructed of two rows of cotton sheeting ruffle fabric. The upper body has short puff sleeves, picot edging at the neck and armhole openings and three heart shaped woven appliqués with embroidery work. The sample is a girls’ size 24 months. 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 LVG-WDR9635 will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: dresses. 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