CLA-2-61:OT:RR:NC:N:358
Vicky Lee
Macy's Merchandising Group
151 West 34th Street New York, NY 10001
RE: The tariff classification of dresses from China
Dear Ms. Lee:
In your letter dated July 26, 2023, you requested a tariff classification ruling. The samples will be retained for training purposes.
Style #607971001 identified as a girl’s cover-up, is a sleeveless hooded dress constructed of 100 percent polyester mesh knit fabric. The dress features a hemmed bottom and extends from the shoulders to the mid-thigh area all the way around. Ribbed-knit fabric borders the armholes and edges of the hood opening. The garment will be imported in sizes 10 and 12 under style #607971001 and in size 6 under style #397971001.
The applicable subheading for all styles 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: Girl’s.” The rate of duty will be 16 percent ad valorem.
Please note that pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6104.43.2020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6104.43.2020, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division