The tariff classification of girl’s wearing apparel from the Philippines.

N112078 June 30, 2010 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.:6204.42.3060; 6114.20.0060 Ms. CJ Deane CST, Inc. 3101 Yorkmont Road Suite 1700 Charlotte, NC 28208 RE: The tariff classification of girl’s wearing apparel from the Philippines. Dear Ms. Deane: In your letter dated June 22, 2010, on behalf of Star Children’s Dress Company, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style E412345, is a girl’s dress and shrug. The dress is constructed of cotton woven fabric. The lining is constructed of 65% polyester, 35% cotton woven fabric with 100% nylon tulle fabric attached to the bottom 8 inches. The sleeveless dress features a round neckline, a back opening with a zipper closure, a frontal waistband and hemmed bottom. The shrug is an abbreviated upper body garment that is constructed of 100% cotton knit fabric. The item features a button closure at the top, hemmed short sleeves and a partial lining. The article lacks sufficient decency coverage at the chest in that this specific area is exposed. The applicable subheading for the dress will be 6204.42.3060, 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 (other than swimwear): dresses: of cotton: other: other, other: other: girls’. The rate of duty will be 8.4 percent ad valorem. The applicable subheading for the shrug will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, other: women’s or girls’. The rate of duty will be 10.8 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