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

N196577 December 15, 2011 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 6111.30.5070 Ms. Deborah Ayling Children’s Apparel Network 112 West 34th Street New York, NY 10120 RE: The tariff classification of a girl’s dress from China. Dear Ms. Ayling: In your letter dated December 8, 2011, you requested a classification ruling. One sample was submitted for review. As requested, the item will be returned to you. Style number 6C9445 is a girl’s sweater style dress constructed of jersey knit acrylic fabric that has nine or fewer stitches per two centimeters measured in the direction the stitches were formed. The pullover style garment features an oversize rib knit cowl neck, a one shoulder two-button opening, long sleeves with loose rib knit cuffs set into simulated short over-sleeves with loose rib knit cuffs, two unsecured patch pockets with loose rib knit fabric trim and loose rib knit fabric at the garment hem. The item will be sized for girls 4 - 6X. The sample will also be imported as Style 6C5445 in sizes 12 months - 24 months, and as Style 6C7445 in toddler sizes 2T-4T. The applicable subheading for Style numbers 6C7445 and 6C9445 will be 6104.43.2020, 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 synthetic fibers: other: girls’. The duty rate will be 16 percent ad valorem. The applicable subheading for Style number 6C5445 will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other. The rate of duty will be 16 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