CLA-2-61: G03 H84614
Denise Cox
Byer California
66 Potrero Avenue
San Francisco, CA 94103
RE: The tariff classification of girls’ dresses and tops from China and Hong Kong
Dear Ms. Cox:
In your letter dated August 21, 2001 you requested a tariff classification ruling.
You submitted three styles of dresses and “tops” for classification. Each dress is sleeveless and reaches below the knee to mid-calf. You have indicated that each style will be imported in girls’ sizes 7 – 16.
Style 6240147 is made from a fine knit velvet fabric that you state is 90% polyester and 10% spandex. This dress is pull-on style with narrow self-fabric shoulder straps. Style 6240147 is marketed with an upper body woven top that you indicate is made of 100% polyester. The fabric is sheer with a flocked design. The top has long hemmed sleeves, a full front opening, shirt collar, and a one-button closure at the top of the neck.
Style 6712258 is made from a woven taffeta fabric that you state is 55% nylon and 45% polyester. This dress has narrow self-fabric straps and a center back zipper. Style 6712258 is marketed with a traditional bolero made of fine knit velvet fabric that you state is 90% polyester and 10% spandex. The bolero has long hemmed sleeves, rounded fronts, and no means of closure.
Style 6236369 is made from a woven fabric that you state is 75% polyester and 25% rayon. This dress is pull-on style with narrow self-fabric shoulder straps. Style 6236369 is marketed with an upper body fine knit top that you state is made of 100% nylon. The top has a full front opening, short sleeves, and a round neck with a one-button closure at the upper edge.
The applicable subheading for dress of Style 6240147 will be 6104.43.2020, 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 synthetic fibers: Other: Girls’. The rate of duty will be 16.3 percent ad valorem. The subheading for the top of Style 6240147 will be 6211.43.0091, HTS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other. The rate of duty will be 16.3 percent ad valorem.
The applicable subheading for dress of Style 6712258 will be 6204.43.4020, HTS, which provides for suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: With two or more colors in the warp and/or the filling: Girls’. The rate of duty will be 16.3 percent ad valorem. The subheading for the top of Style 6712258 will be 6204.33.5020, HTS, which provides as above, but for Suit-type jackets and blazers: Of synthetic fibers: Other: Girls’. The rate of duty will be 27.8 percent ad valorem.
The applicable subheading for dress of Style 6236369 will be 6204.43.4040, HTS, which provides as above, but for Dresses: Of synthetic fibers: Other: Other: Girls’. The rate of duty will be 16.3 percent ad valorem. The subheading for the top of Style 6236369 will be 6110.30.3055, HTS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other. The rate of duty will be 32.7 percent ad valorem.
All three dresses fall within textile category designation 636. The categories for the tops are as follows: Style 6240147 falls within category 659; Style 6712258 within category 635; and Style 6236369 within category 639. Based upon international textile trade agreements, products of both China and Hong Kong in these categories are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should be verified at the time of shipment.
In accordance with your request, your samples will be returned to you separately.
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 Field National Import Specialist Susan David at (415) 782-9366 or National Import Specialist Bruce Kirschner at (646) 733-3048.
Sincerely,
Alice M Rigdon
Port Director
San Francisco