The tariff classification of women's dresses of knit and woven fabric from Macau

NY A81024 April 2, 1996 CLA-2-62:RR:NC:WA 360 A81024 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Ms. Suzanne B. Barnett Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Ave New York, NY 10167-4000 RE: The tariff classification of women's dresses of knit and woven fabric from Macau Dear Ms. Barnett: In your letter dated March 4, 1996, you requested a classification ruling on behalf of Mast Industries, Inc. The samples submitted with your request will be returned to you under separate cover. Two dresses, styles CL 1188 and CL 1189, were submitted with your inquiry. The upper portion of both garments is made from 62% polyester, 33% cotton and 5% spandex knit thermal fabric; the lower portion is made from 100% rayon woven crepe fabric. Both dresses are similarly styled with the exception that style CL 1188 features short sleeves and a scoop neckline while style CL 1189 is sleeveless. The dresses extend from the shoulders to approximately mid-calf and the knitted upper portion of the garments does not extend to the waist. You also submitted weight and value information for the constitutent parts of the dresses. Based on these factors, neither the knit nor the woven portion imparts the essential character to the garment, therefore, the garment will be classified based on GRI 3(c), which states that classification is based upon the provision which occurs las in numerical order among those which equally consider merit. As such, the garment is classifiable under heading 6204, HTS. The applicable subheading for styles CL 1188 and CL 1189 will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's ...dresses...of artificial fibers Other: Other: Women's. The rate of duty will be 16.8 percent ad valorem. Styles CL 1188 and CL 1189 fall within textile category designation 636. Based upon international textile trade agreements products of Macau are subject to quota restraints and a visa requirement. 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. 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