CLA-2-61:RR:NC:TA:3:358 D85289
Ms. Evelyn P. Milling
Kmart Corporation
Resource Center
Troy, MI 48084-3163
RE: The tariff classification of girls' dresses and tops from
Malaysia.
Dear Ms. Milling:
In your letter dated November 23, 1998, you requested a
tariff classification ruling.
The submitted samples are described as follows:
Style #1568 - a girl's tank style sundress and top
stitched together at the sides. The dress is
constructed of 60% cotton/40% polyester fabric and
features tee style straps with embroidered flowers
stitched at the front. The top is constructed of 65%
polyester/35% cotton rib knit pointelle fabric and
features a scoop neckline with picot edging, short
sleeves with picot edging, and a textile bow stitched
to the center front of the neckline. The garment also
has an unfinished bottom which does not reach the
vicinity of the waist.
We have determined that the dress and top will be
classified separately because the garments are not
stitched together in a permanent way. The thread is
easily removable with no damage to either garment. Style #1558 - a girl's tank style sundress and top
stitched together at the sides. The dress is
constructed of 40% polyester/60% rayon fabric and
features tee style straps with embroidered flowers
stitched at the front. The top is constructed of 65%
polyester/35% cotton rib knit pointelle fabric and
features a scoop neckline, and short sleeves with
scallop edging. The garment also has an unfinished
bottom which does not reach the vicinity of the waist.
We have determined that the dress and top will be
classified separately because the garments are not
stitched together in a permanent way. The thread is
easily removable with no damage to either garment.
You state in your letter that the garments will be
imported in girls' sizes 4-6X.
The applicable subheading for the dress Style #1568 will be
6104.42.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's or girls' dresses of cotton,
girls'. The duty rate will be 11.9% ad valorem.
Effective January 1, 1999, the rate of duty will be 11.8% ad
valorem.
The dress falls within textile category designation 336.
Based upon textile trade agreements, products of Malaysia are
presently subject to quota restraints and visa requirements.
The applicable subheading for the dress Style #1558 will be
6204.44.4020, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's or girls' dresses of artificial
fibers, other, girls'. The duty rate will be 16.6% ad valorem.
Effective January 1, 1999, the rate of duty will be 16.5% ad
valorem.
The dress falls within textile category designation 636.
Based upon textile trade agreements, products of Malaysia are
presently subject to quota restraints and visa requirements.
The applicable subheading for the tops, Style #1558 and 1568
will be 6114.30.1020, Harmonized Tariff Schedule of the United
States (HTS), which provides for other garments, knitted or
crocheted, of man-made fibers, tops, women's or girls'. The duty
rate will be 29.3% ad valorem.
Effective January 1, 1999, the rate of duty will be 29.1% ad
valorem. The tops fall within textile category designation 639.
Based upon textile trade agreements, products of Malaysia are
presently subject to quota restraints and visa requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local customs office.
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 212-466-5865.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division