CLA-2-62:S:N:N5:358 805850
Ms. Rose Langenberger
Target Stores
33 South Sixth Street
Minneapolis, Minnesota 55440-1392
RE: The tariff classification of a girl's dress from Bangladesh.
Dear Ms. Langenberger:
In your letter dated January 12, 1995, you requested a tariff classification ruling.
The submitted sample, Style #F95-006, is a girl's woven dress. The sleeveless bodice is constructed of washed blue denim cotton fabric and features a slight V- neckline, a four button closure to the waist, a fabric tie back, and two simulated front pockets, with fabric trim made of the same material as the skirt. The skirt portion is constructed of printed woven rayon fabric, which gathers at the waist and has a hemmed bottom.
We have determined that the essential character of the dress is the woven fabric.
You state in your letter that the dress will be imported in girls' sizes 4-16.
We are sorry that we will not be able to provide you with a binding ruling for size 16. We do suggest, however, that you submit a sample of that size to U.S. Customs requesting a binding ruling.
The applicable subheading for the dress, Style #F95-006, will be 6204.44.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's dresses, of artificial fibers, other, other, girls'. The duty rate will be 16.9% ad valorem.
The dress falls within textile category designation 636. Based upon international textile trade agreements, products of Bangladesh are presently subject to visa requirements and quota restraints.
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 Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport