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

N216782 June 7, 2012 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6204.42.3020 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 May 1, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style 4278 is a toddler girl’s long sleeve dress constructed from woven 60% cotton, 40% polyester corduroy fabric. The swing style dress features embroidered smocking at the neckline, a four button partial back opening and a hemmed bottom. The dress also has capping at the round neck and elasticized sleeve cuffs. The applicable subheading for Style 4278 will be 6204.42.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses,…: dresses: of cotton: other, corduroy: 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, Thomas J. Russo Director National Commodity Specialist Division