DRESS FOR GIRLS (OF A BODY HEIGHT OVER 86CMS). WITH ROUND NECK. WITH SHORT CAP STYLE SLEEVES. WITH DECORATIVE BOW AT NECKLINE. THE BODICE OF THE DRESS IS OF KNITTED COTTON AND THE FRILLED FULL SKIRT OF THE DRESS IS OF WOVEN COTTON.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 6204 - WOMENS OR GIRLS SUITS, ENSEMBLES, JACKETS, BLAZERS, DRESSES, SKIRTS, DIVIDED SKIRTS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIMWEAR) GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 620442 - DRESSES, OF COTTON TARIC CODE 6204420090 - OTHER THAN HAND PRINTED BY THE BATIK METHOD. ALSO CLASSIFIED IN ACCORDANCE WITH: SECTION XI SUBHEADING NOTE 2(A) AND (B)