CLA-2-61:OT:RR:NC:N3:358
Ms. Martha Long
KHQ Investment LLC
4620 Grandover Parkway
Greensboro, NC 27407
RE: The tariff classification of an infant’s and girl’s dress from China
Dear Ms. Long:
In your letter dated June 30, 2014 you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, style CKGD4-1107, is an infant’s drop waist dress and diaper cover. The dress features a round neckline; long, close fitting raglan sleeves; a partial front opening secured by two buttons and a ruffled bottom. The bodice portion of the dress extends below the waist and is constructed of a rib knit fabric which you state is 60 percent cotton, 40 percent spandex. The skirt portion consists of two tiers hemmed at the bottom of each tier. You state this portion is made from 100 percent cotton printed woven chambray fabric. The first tier of the skirt is trimmed with 100 percent polyester tulle at the hem. The essential character of the dress is imparted by the knit cotton bodice fabric.
The dress will be imported in sizes 12M – 6X. Sizes 12M – 24M will be imported with a coordinating diaper cover. The diaper cover is made from 60 percent cotton, 40 percent spandex jersey knit fabric and has an enclosed elasticized waist and elasticized leg openings.
The applicable subheading for the dress in infant’s sizes 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.
The applicable subheading for the dress in girl’s sizes, 2T to 6X, will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girl’s 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 cotton: Girls’.” The rate of duty will be 11.5 percent.
The applicable subheading for the diaper cover will be 6111.20.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Other: Imported as parts of sets.” The rate of duty will be 8.1 percent.
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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division