The tariff classification of a girl’s dress from Indonesia

N107779 June 7, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.42.0020 Ms. Kristin Schoenborn Target Customs Brokers, Inc. 7000 Target Parkway North NCD-0456 Brooklyn, Park, MN 55445 RE: The tariff classification of a girl’s dress from Indonesia Dear Ms. Schoenborn: In your letter dated May 27, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, style 260133 is a girl’s drop waist dress. The top is constructed from 95% cotton, 5% spandex knit fabric and the skirt is constructed from polyester knit fabric. The garment features a round neck, cap sleeves, and a drop waist. The tiered skirt has polyester mesh overlays in three tiers. The essential character of the dress is imparted by the dress top. The applicable subheading for Style 260133 will 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, . . . knitted or crocheted: dresses: of cotton, girls’. The rate of duty 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