The tariff classification of a girl’s dress from China

N262884 April 10, 2015 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Cherry Poulicakos The TJX Companies, Inc. 300 Value Way Marlborough MA 01752 RE: The tariff classification of a girl’s dress from China Dear Ms. Poulicakos: In your letter dated March 3, 2015 you requested a tariff classification ruling. The sample you submitted with your letter will be returned to you, as requested. The submitted sample, Style CDRS2637TD, is a toddler girl’s sleeveless dress. The bodice of the dress is constructed of 100 percent printed cotton jersey knit fabric and features ½ inch wide elasticized shoulder straps and self-fabric capping at the neck and arm openings. The multilayered skirt is gathered at the waist. The innermost layer is constructed of 100 percent cotton jersey knit fabric. The outer three layers are constructed of a 100 percent polyester knit mesh fabric. The two inside mesh layers are unhemmed. The outermost layer of the skirt has an embroidered design circling the bottom of the skirt. The dress will be imported in sizes 2T to 5T. The essential character of the dress is imparted by the polyester mesh fabric. The applicable subheading for the knit dress 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 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 the 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division