The tariff classification of a woman’s dress from China

NY D89895 April 6, 1999 CLA-2-62:RR:NC:360 D89895 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Maria E. Celis Neville, Peterson & Williams 80 Broad Street New York, NY 10004 RE: The tariff classification of a woman’s dress from China Dear Ms. Celis: In your letter dated received on March 26, 1999, you requested a classification ruling on behalf of Tillsonburg Resources Asia Limited. The sample submitted with your request will be returned to you under separate cover. Style 026 is a woman’s dress constructed from 100 percent cotton woven fabric. The dress features an empire waist with adjustable shoulder straps that attach to the front of the garment, a square neckline, a back zipper closure, one pocket on the left side below the midriff and two pockets on the bodice, one with a zipper closure and one with a Velcro closure. The garment provides sufficient coverage to be worn alone. The applicable subheading for style 026 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 10.5 percent ad valorem. Style 026 falls within textile category designation 336. Based upon international textile trade agreements products of China are subject to quota restraints and a visa requirement. 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