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

N121398 September 3, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.42.0020 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a girl’s dress from Vietnam. Dear Ms. Malina: In your letter dated August 25, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style #402096, described by you as a girl’s “hooded cover-up” is a girl’s dress constructed of 100% cotton knit fabric. The article is not designed and constructed to be primarily worn as a swim cover-up. The sample is a girl’s size medium (5-6) and the garment will be imported in sizes S (4) – L (6X). The dress features a hood, short sleeves with self-fabric capping, an elasticized empire waist with a small sewn on bow and self-capping on the bottom. The applicable subheading for Style #402096 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, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), 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