The tariff classification of women’s dresses from the United Kingdom

NY E80806 May 14, 1999 CLA-2-62:RR:NC:360 E80806 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Ms.Stefannie Leakeas Arthur Andersen 33 West Monroe Street Chicago, IL 60603-5385 RE: The tariff classification of women’s dresses from the United Kingdom Dear Ms. Leakeas: In your letter dated April 20, 1999, you requested a classification ruling on behalf of Ghost Limited (“Ghost”). The samples submitted with your request will be returned to you under separate cover. All of the garments are pullover dresses constructed from 100 percent rayon woven fabric. Style 10417 features a V-neckline front and back, ¼ inch wide shoulder straps and extends from the shoulder to just above the knee. Style 10420 features a V-neckline front and back, ¼ inch wide shoulder straps and extends from the shoulder to the ankle. Style 10421 features a straight neckline front and back, ¼ inch wide shoulder straps and extends from the shoulder to mid-calf. The applicable subheading for the dresses will be 6204.44.4010, 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 artificial fibers: other: other: women’s. The duty rate will be 16.5 percent ad valorem. The dresses fall within textile category designation 636. Based upon international textile trade agreements products of the United Kingdom are currently not subject to quota restraints or 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 Basic ruling letter 1-6-97 version