The tariff classification of a woman's dress from India

NY A87013 August 29, 1996 CLA-2-62:RR:NC:WA 360 A87013 CATEGORY: Classification TARIFF NO.: 6204.42.3030 Ms. Amy Johnson Customs Coordinator WalMart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a woman's dress from India Dear Ms. Johnson: In your letter dated August 21, 1996, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style Sics 23-1509 is a dress constructed from 100 percent cotton woven fabric. The dress features "one sze fits all" sizing, short sleeves, a collar, a full front opening secured by nine buttons and a breast patch pocket with an appliqued design. The dress extends to approximately five inches below the knee and also has a shirt tail bottom. Although you claim that this garment is sleepwear, you have not substantiated your claim. The applicable subheading for the dress will be 6204.42.3030, 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): dresses: of cotton: other: other: other: with two or more colors in the warp and\or the filling: women's. The duty rate will be 11.8 percent ad valorem. The dress falls within textile category designation 336. Based upon international textile trade agreements products of India 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