The tariff classification of a woman’s dress from Korea and Taiwan

NY E88342 November 19, 1999 CLA-2-62:RR:NC:360 E88342 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Ms. Astra Galins CYRK Inc. 3 Pond Road Gloucester, MA 01930 RE: The tariff classification of a woman’s dress from Korea and Taiwan Dear Ms. Galins: In your letter dated October 20, 1999, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style VW2-04 is a woman’s dress constructed from 63 percent rayon, 31 percent nylon and 6 percent spandex woven fabric. The sleeveless dress features a V-neckline with a drawstring, side vents and a back zipper closure. The applicable subheading for style VW2-04 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. Style VW2-04 falls within textile category designation 636. Based upon international textile trade agreements products of Korea and Taiwan 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