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January 13, 1999

CLA-2-61:LA:S:T:1:2:G04 D86034

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020

Ms. Evelyn P. Milling
Customs Compliance Coordinator
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of girls’ knit dresses from the Philippines

Dear Ms. Milling:

In your letter dated December 16, 1998, you requested a tariff classification ruling.

Style 3553 is a girl’s dress consisting of a pullover and a slip-like dress that are permanently affixed to each other at the side seams. The pullover is constructed from 65% polyester, 35% cotton rib knit fabric and features a round neckline with contrast knit binding and short sleeves with lettuce edging. The slip-like dress is constructed from 65% polyester, 35% cotton finely knit fabric and features spaghetti straps, ribbon lace attached at the front neckline, and a hemmed bottom.

Style 3554 is a girl’s dress consisting of a pullover and a slip-like dress that are permanently affixed to each other at the side seams. The pullover is constructed from 65% polyester, 35% cotton finely knit fabric and features a round neckline with contrast overlock stitching and short sleeves with lettuce edging. The slip-like dress is constructed from 65% polyester, 35% cotton finely knit fabric and features three-quarter inch straps, a nonfunctional placket with nine buttons down the front length of the dress, and a hemmed bottom.

Style 3555 is a girl’s dress consisting of a pullover and a slip-like dress that are permanently affixed to each other at the side seams. The pullover is constructed from 65% polyester, 35% cotton finely knit fabric and features a round neckline with contrast overlock stitching and short hemmed sleeves with contrast overlock stitching. The slip-like dress is constructed from 65% polyester, 35% cotton finely knit fabric and features three-quarter inch straps and a hemmed bottom.

The three dresses will be imported in girls’ sizes 7 to 16.

The applicable subheading for the dresses will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ . . . dresses . . . , knitted or crocheted: dresses: of synthetic fibers: other: girls’. The rate of duty will be 16.5% ad valorem.

The dresses fall within textile category designation 636. As products of the Philippines, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.

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. 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Irene Jankov

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