The tariff classification of a woman’s dress and slip from China

NY F85674 May 23, 2000 CLA-2-62:RR:NC:360 F85674 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6208.11.0000 Ms. Maria E. Celis Neville, Peterson & Williams 80 Broad Street New York, NY 10004 RE: The tariff classification of a woman’s dress and slip from China Dear Ms. Celis: In your letter dated April 20, 2000, 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 1101 consists of a dress and a slip. The dress is constructed from 100 percent polyester woven fabric and the slip is constructed from 100 percent polyester knitted fabric. The dress is sleeveless and features a V-neckline, ruffles around the neckline and double ruffles at the bottom. The slip features adjustable shoulder straps and a V-neckline. The slip is attached to the dress by means of a loop. The slip and dress can be separated without damage to either garment. The applicable subheading for the dress will be 6204.43.4030, 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 synthetic fibers: other: other: other: women’s. The duty rate will be 16.4 percent ad valorem. The applicable subheading for the slip will be 6208.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: slips and petticoats: of man-made fibers. The duty rate will be 15.7 percent ad valorem. The dress falls within textile category designation 636 and the slip falls within textile category designation 652. 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.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