CLA-2-61:OT:RR:NC:3:358

Mr. Charles Santarelli
Mersant International Ltd.
158-12 Rockaway Boulevard
Jamaica, NY 11434

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

Dear Mr. Santarelli:

In your letter dated May 5, 2008, on behalf of Parigi Group Ltd., you requested a classification ruling. As requested, the samples will be returned to you.

The submitted samples, style BF 8249, represent three sizes of a girl’s sleeveless, drop waist dress constructed from finely knit cotton jersey fabric. The dress features a lined hood, capped fabric at the armhole openings, a set-in elasticized rib knit waist, scoop pockets at the sides, a full front zipper opening and a hemmed bottom. The item has a screen print design with the words Baby Phat™ across the chest. The submitted samples are a size 3T, 5/6 and Medium.

The applicable subheading for style BF 8249 will be 6104.42.0020, 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, knitted or crocheted: dresses: of cotton, girls’. The duty rate will be 11.5 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/.

Girls’ cotton dresses fall within textile category 336. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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