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

N103999 May 4, 2010 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Ms. Lisa DeFelice Hartstrings L.L.C. 270 East Conestoga Road Strafford, PA 19087 RE: The tariff classification of a girl’s dress from Sri Lanka. Dear Ms. DeFelice: In your letter dated April 30, 2010, you requested a classification ruling. The submitted sample will be returned to you. The submitted sample, Style H1448 is a girl’s woven dress. The empire style garment has a wide ribbon band at the waist that is accentuated by a large ribbon bow, short puff sleeves and a zipper back opening. The shell fabric is made of woven polyester shantung fabric. The skirt overlay is made of shear knit fabric that you state is 52 percent metallic polyester, 48 percent nylon. The essential characteristic of the dress is imparted by the shantung fabric. The sample is a size 5. The applicable subheading for the dress, Style H1448, 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