The tariff classification of toddler dress from the Philippines.

N164179 June 2, 2011 CLA-2-62 OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6204.42.3040; 6211.42.0081 Mr. Jeffrey Stone Renzo Company P.O. Box 39 Franklin Park, IL 60131 RE: The tariff classification of toddler dress from the Philippines. Dear Mr. Stone: In your letter dated April 27, 2011, you requested a tariff classification ruling. The sample is being retained for reference purposes. The submitted sample, Style 4288 is a toddler girl’s dress and pinafore set. The dress is constructed from 60% cotton, 40% polyester woven fabric. The dress features a peter pan collar, long sleeves with one button cuffs, an empire waist and hemmed bottom. The pinafore is constructed from 60% cotton, 40% polyester woven fabric. The pinafore features ruffled cap sleeves, a round neckline, embroidered smocking and a two button closure at the rear neckline. The pinafore has a swing back that is open to reveal the dress. The pinafore also has a ruffle fabric extensions at the edges. Style 4288 consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that these textile garments of different headings be separately classified, thus preventing classification of this style as a set. The applicable subheading for Style 4288 (dress) 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, other: with two or more colors in the warp and/or the filling: girls’. The rate of duty will be 8.4 percent ad valorem. The applicable subheading for Style 4288 (pinafore) will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear: other garments: other garments, women’s or girls’: of cotton, other. The rate of duty will be 8.1 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