CLA-2-61:OT:NC:3:358
Ms. Laura Siegel Rabinowitz
Sandler, Travis & Rosenberg, P.A.
551 Fifth Avenue
New York, NY 10176
RE: The tariff classification of a girls’ dress from China.
Dear Ms. Rabinowitz:
In your letter dated September 2, 2009, on behalf of your client Brilliant Global, Ltd., you requested a tariff classification ruling. The submitted garment will be returned to you.
The sample, Style 401010 is a girl’s tube style dress. It is constructed from jersey knit 78% acrylic, 19% nylon, 3% spandex fabric and contains 9 or fewer stitches per two centimeters measured in the direction the fabric is formed. The dress features pullover styling, long sleeves with rib knit cuffs, a rib knit cowl neck with plastic sequins, and a rib knit hem. The item will be imported in girls’ sizes 7-16.
The applicable subheading for Style 401010 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, knitted or crocheted: dresses: of synthetic fibers: 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,
Robert B. Swierupski
Director
National Commodity Specialist Division