The tariff classification of women’s dresses from India

NY E85908 September 13, 1999 CLA-2-62:RR:NC:360 E85908 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Aliza Librach Delia’s 435 Hudson Street New York, NY 10014 RE: The tariff classification of women’s dresses from India Dear Ms. Librach: In your letter dated August 11, 1999, you requested a classification ruling. The submitted sample, style 01280, consists of two dresses. Both dresses are constructed from 100 percent cotton woven fabric. The outer dress features a drawstring neckline, short sleeves with drawstring hems and an empire waist. The other dress, in a contrasting color, features straight neckline front and back and 3/8 inch wide shoulder straps. The dresses are attached at the shoulder seams by means of a loop and a snap. The dresses and be separated without damage to either garment. The applicable subheading for both dresses 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. Both styles fall 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 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