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

Ms. Assunta Mannello
Jones Jeanswear Group
Corporate Customs Compliance Department
200W Rittenhouse Circle, Suite 6
Bristol, PA 19007

RE: The tariff classification of girls’ dresses from China.

Dear Ms. Mannello:

In your letter dated January 21, 2011, you requested a classification ruling. Two samples were submitted for review. As requested, both items will be returned to you.

Style number 60097489 is a girl’s sweater dress that is constructed from jersey knit acrylic fabric with nine or fewer stitches per two centimeters measured in the direction the stitches were formed. The pullover style garment features a rib knit round neckline, set-in short sleeves with folded rib knit and button cuffs, slant patch pockets with rib knit and button trim at the unsecured openings and a jersey finish at the garment bottom. The dress extends from the shoulders to the knee area. The style is a girls’ size medium, numerical size 9/10.

Style number 60097556 is the identical garment, girls’ size 5. The applicable subheading for Style numbers 60097489 and 60097556 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 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