CLA-2-61:SF G03 C89236
Jan Yagodzinski
OshKosh B'Gosh, Inc.
112 Otter Avenue
Oshkosh, WI 54902-0300
RE: The tariff classification of girl's dresses from Malaysia
Dear Ms. Yagodzinski:
In your letter dated June 12, 1998 you requested a tariff
classification ruling.
Style G9602A is a sleeveless pullover sundress made from a
fine knit fabric which you state is 100% cotton. This dress has
a scoop neckline in both the front and back. Rib knit capping
finishes the neckline and armholes and forms the narrow shoulder
straps. Two patch pockets are sewn onto the dress front at a
slant and the bottom of the garment is hemmed. You have
indicated that this style will be imported in sizes 4 - 6x/7 and
7 - 6.
Style G9603A is also a sleeveless sundress made from a fine
knit fabric which you state is 100% cotton. This dress has a
scoop neckline in the front and square neckline in the back.
There is a partial center back opening. The adjustable shoulder
straps fasten to the upper edge of the back neckline. These
straps and the neckline are finished with rib knit capping. Two
patch pockets are sewn onto the dress front at a slant and the
bottom of the garment is hemmed. You have indicated that this
style will be imported in sizes 2T - 6x/7.
The applicable subheading for both styles will be
6104.42.0020, Harmonized Tariff Schedule of the United States
(HTS), 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 cotton: Girls'. The
rate of duty will be 11.9 percent ad valorem.
These dresses fall within textile category designation 336.
Based upon international textile trade agreements, products of
Malaysia are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. 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.
Sincerely,
Alice M. Rigdon
Port Director,
San Francisco