CLA-2-61 OT:RR:NC:N3:358
Ms. Mimi Starrett
gDiapers
2808 NE MLK Blvd.
Suite G
Portland, OR 97212
RE: The tariff classification of an infant’s dress from China.
Dear Ms. Starrett:
In your letter dated January 6, 2014, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, style GT115 is a dress constructed from two fabrics. The dress is composed of knit and woven portions. The halter style front yoke, elasticized back that measures approximately 1 ½ inch wide and bottom and back ruffle is constructed from 100% cotton woven gingham fabric. The main portion of the dress is constructed of printed 92% cotton and 8% spandex knit fabric. The essential character is imparted by the knit portion of the dress. The dress will be imported in sizes ranging from 3 – 24 months.
The applicable subheading for style GT115 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.
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division