CLA-2-61:OT:RR:NC:N3:358
Ms. Min Xie
Customs Compliance
Phillips Van Heusen
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a girl’s dress from India.
Dear Ms. Xie:
In your letter dated April 16, 2013, you requested a tariff classification ruling.
The submitted garment, Style 7116397, is a long sleeve drop waist girl’s dress. The body above the waist is constructed of 60% cotton, 40% polyester knit fabric. It features a lowered wide neckline with two button openings at the sides and long sleeves with hemmed three button cuffs. The skirt is constructed of rayon fabric and has a random polka dot design. The skirt has three tiers of ruffle fabric. The essential character of the garment is imparted by the knit fabric.
The style will be imported in babies’ sizes 6 to 18 months, toddler sizes 2T-4T and girls’ sizes XS to XL. The samples will be return to you as requested.
The applicable subheading for Style 7116397, babies’ sizes 6 to 18 months, will be 6111.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, dresses. The rate of duty will be 11.5 percent ad valorem.
The applicable subheading for Style 7116397, toddler sizes 2T-4T and girls’ sizes XS to XL,
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, knitted or crocheted: dresses: of cotton, girls’. The rate of duty 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division