The tariff classification of a woman’s dress from China

NY D88566 March 16, 1999 CLA-2-62:RR:NC:360 D88566 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Shelia Andrews Dillard Department Stores, Inc. 11701 Otter Creek Road South Mabelvale, AR 72103 RE: The tariff classification of a woman’s dress from China Dear Ms. Andrews: In your letter dated February 22, 1999, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 9327206 is a woman’s casual, very loose fitting dress that is commercially known as a caftan. The dress is constructed from 55 percent cotton and 45 percent rayon woven fabric. The garment features short dolman-like sleeves, a V-neckline, a full front zippered opening and extends to the ankle. Although you assert that this garment will be sold in the sleepwear department, you have not submitted evidence to support your claim that this garment differs from other caftans commercially marketed and sold as loungewear dresses. This garment is suitable for wear on informal social occasions in and outside of the home and is not classifiable under heading 6208, HTS. The applicable subheading for style 9327206 will be 6204.42.3050, 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: women’s. The duty rate will be 10.9 percent ad valorem. Style 9327206 falls within textile category designation 336. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division