The tariff classification of a woman's dress from Sri Lanka

NY 814900 October 18, 1995 CLA-2-62:R:N5:360 814900 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Ms. Rebecca Cheung Macy Product Development Eleven Penn Plaza New York, NY 10001 RE: The tariff classification of a woman's dress from Sri Lanka Dear Ms. Cheung: In your letter dated September 20, 1995, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 1660 is a dress constructed from knit and woven components. The bodice is constructed from 95 percent cotton/5 percent spandex knitted fabric and extends to just below the bustline. The bottom portion of the dress extends from the bustline to the calf and is constructed from 100 percent rayon woven fabric. The dress features short sleeves, a scoop neckline and a tie belt of the rayon fabric. The dress will also be imported in women's (1660W) and petite (1660P) sizes. The essential character of the dress is imparted by the woven component. You have supplied information giving a breakdown of the knit and woven components. The value of the knit component is 31% of the garment; the weight of the knit component is 12% of the garment and the surface area of the knit component is 22% of the garment. The value of the woven component is 69% of the garment; the weight of the woven component is 88 percent of the garment and the surface area of the woven component is 78% of the garment. The applicable subheading for the dress will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of artificial fibers: other: other: women's. The duty rate will be 16.9 percent ad valorem. The dress falls within textile category designation 636. Based upon international textile trade agreements products of Sri Lanka are subject to a visa requirement and quota restraints. 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 Section 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 National Import Specialist Patricia Schiazzano at (212) 466-5866. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division