The tariff classification of a girl’s dress from Sri Lanka.

N245590 September 11, 2013 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 6209.30.3040 Ms. Lisa Beppel Hartstrings L.L.C. 680 American Avenue, Suite 101 King of Prussia, PA 19406 RE: The tariff classification of a girl’s dress from Sri Lanka. Dear Ms. Beppel: In your letter dated August 23, 2013, you requested a classification ruling. The submitted sample will be returned to you. The submitted sample, Style H & C3408, is a girl’s sleeveless dress consisting of four fabric layers. The high waist, empire style garment has a sewn-on fabric waistband with ribbon bow and a three button back opening. The shell fabric, except for the shoulder areas and neckline, is made of woven polyester chiffon ground fabric embroidered with cotton yarn. The embroidery creates a floral openwork design. The shoulder areas, neckline, waistband, bow, and two layers of skirt linings are made of woven cotton fabric. An additional skirt layer, tucked between the two interior cotton layers is made of polyester crinoline fabric. The essential characteristic of the dress is imparted by the woven polyester fabric with embroidery work. The style will be imported in babies’ sizes 12 to 24 months and girl’s sizes 2T -16. You indicate that the embroidered shell fabric is constructed from a woven polyester ground fabric which has been embroidered with cotton thread.   In referring to products of Chapters 56 to 63, Section XI subheading note 2(B)(c) states in part that “In the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account.”  Therefore, this item will be classified based on the polyester ground fabric.  The applicable subheading for the dress, Style H & C3408, in babies’ sizes 12-24 months will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of synthetic fibers, other, other, other. The duty rate will be 16 percent ad valorem. The applicable subheading for the dress, Style H & C3408, in sizes 2T-16 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ dresses, of synthetic fibers, other, other, girls’. The duty rate 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, Myles B. Harmon Acting Director National Commodity Specialist Division