The tariff classification of girls’ dresses from Taiwan

NY E88967 December 1, 1999 CLA-2-61:RR:NC:TA:358 E88967 CATEGORY: Classification TARIFF NO.: 6104.42.0020 Paul A. Barkan Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of girls’ dresses from Taiwan Dear Mr. Barkan: In your letter dated November 19, 1999, on behalf of Tahiti Apparel, you requested a classification ruling. Both submitted dresses are manufactured from finely knitted fabric of 60% cotton/40% polyester, and are styled to extend below knee-length. Style MCJ16108W is a sleeveless, pullover dress, the top of which resembes a scoop-necked tank with shoulder straps approximately one and one-quarter inches wide, and the bottom of which is flared with side slits approximately three and one-half inches long. Style MCJ16208W is a flared, halter dress which ties around the back of the neck. As you have requested, both of the submitted samples are being returned. The applicable subheading for both styles will be 6104..42.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for girls’…knitted…dresses, of cotton. The duty rate will be 11.8 per cent ad valorem. The dresses fall within textile category designation 336. Based upon international textile trade agreements products of Taiwan 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.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 Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division