The tariff classification of a toddler girl’s dress from the Philippines.

N126475 October 15, 2010 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6204.42.3040 Mr. Jeffrey Stone Renzo Company P.O. Box 39 Franklin Park, IL 60131 RE: The tariff classification of a toddler girl’s dress from the Philippines. Dear Mr. Stone: In your letter dated, September 30, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4147 is a toddler girl’s sundress. The dress is constructed from yarn-dyed seersucker woven fabric that is 60% cotton, 40% polyester. The sleeveless A-line dress features a round neckline, a front and back yoke, a partial right over left back opening secured with a three button closure, appliqués and embroidery depicting flowers, a bee and a lady bug on the dress front near the hemmed bottom and an inserted band of narrow rick rack fabric above the contrast fabric bottom. The applicable subheading for Style 4147 will be 6204.42.3040, 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: with two or more colors in the warp and/or filling: girls’. The rate of duty will be 8.4 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