The tariff classification of a woman's dress from India

NY C87772 May 22, 1998 CLA-2-62:RR:NC:TA:360 C87772 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Ms. Darcy Prendergast Chadwick's of Boston 35 United Drive W. Bridgewater, MA 02379 RE: The tariff classification of a woman's dress from India Dear Ms. Prendergast: In your letter dated May 8, 1998, you requested a classification ruling. Style BCS 17 is a dress composed of knit and woven components. The bodice is constructed from 100 percent cotton knit jersey fabric and has an attached vest constructed from 100 percent cotton woven corduroy fabric; the skirt is constructed from 100 percent rayon woven fabric. The dress features long sleeves, a round neckline, a full skirt with side seam pockets, shoulder pads and a vest that is attached at the shoulders and ties in the back. The vest has a full front opening secured by five button and loop closures. The vest also has appliques and button decorations. In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the knit nor the woven components of the dress provides the essential character. Therefore, classification will be as woven rayon based on the above. The applicable subheading for style BCS 17 will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's suits, ensembles, suit-type jackets, 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 16.6 percent ad valorem. Style BCS 17 falls within textile category designation 636. Based upon international textile trade agreements products of India 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 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, Robert B. Swierupski Director, National Commodity Specialist Division