CLA-2-61:OT:RR:NC:N3:358
Ms. Regina White-Santiago
The Children’s Place Services Company, LLC
500 Plaza Drive
Secaucus, NJ 07094
RE: The tariff classification of a girl’s dress from China.
Dear Ms. White-Santiago:
In your letter dated April 2, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style L2427H0091 is a girl’s drop-waist dress. The bodice portion is constructed of 100% cotton rib-knit fabric and features a turtle neck and long sleeves with mesh cuffs. The skirt underbody is constructed from 95% cotton, 5% spandex knit fabric and has a hemmed bottom. The skirt has a banded waistband with a bow and four ruffle fabric layers. Three of the hemmed layers are constructed of sheer man-made woven fabric; the second layer is constructed of an open-work lace-like fabric. The essential character of the garment is imparted by the rib- knit drop-waist bodice.
The applicable subheading for Style L2427H0091 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