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

N327520 September 2, 2022 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6204.43.4040; 9903.88.15 Ms. Carol-Lynn McGovern Hatley Little Blue House Inc. 4001 Boul de la Cote-Vertu Saint-Laurent, H4R 1R5 Canada RE: The tariff classification of a girl’s garment from China. Dear Ms. McGovern: In your letter dated July 6, 2022, you requested a tariff classification ruling. The sample will be retained for training purposes. The submitted sample, item #F23GSK1774, identified as “Girls Fall 2023 Mix Media Dress” is a girl’s dress constructed from knit and woven fabric components. The front panel is constructed from a 100% viscose woven twill lining fabric covered with a 100% polyester tulle woven fabric decorated with sequins and fringe. The woven lining and the decorated woven tulle fabric are hemmed separately but are sewn together at the side seams. The back panel is constructed from a 96% viscose, 4% elastic knit French terry fabric. The sleeves are constructed from the knit French Terry fabric, lined with the woven twill fabric, and covered with the woven decorated tulle fabric. The woven tulle fabric imparts the essential character of the garment. The mid-thigh length garment features a crew neck, short sleeves, a key-hole back with an elastic loop button closure, and a hemmed bottom. The garment will be imported in girls’ sizes 3T to 12Y. The applicable subheading for item # F23GSK1774 will be 6204.43.4040, 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 synthetic fibers: Other: Other: Other: Girls’.” The rate of duty will be 16 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6204.43.4040, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6204.43.4040, HTSUS, listed above.The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 https://hts.usitc.gov/current. 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 Katherine Souffront at katherine.souffront@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division