The tariff classification of a woman’s dress from Taiwan

NY F89406 July 27, 2000 CLA-2-62:RR:NC:TA 360 F89406 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Ms. Rabia Tewari Delia’s 435 Hudson Street New York, NY 10014 RE: The tariff classification of a woman’s dress from Taiwan Dear Ms. Tewari: In your letter dated July 11, 2000, you requested a classification ruling. The submitted sample, style 01363, is a woman’s dress constructed from 58 percent rayon, 39 percent polyester and 3 percent spandex woven fabric. The sleeveless dress features a V-neckline, an empire waist and ½ inch wide shoulder straps. The straps and the trim on the bodice and around the bottom are velvet. The applicable subheading for style 01363 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 16.4 percent ad valorem. Style 01363 falls within textile category designation 636. Based upon international textile trade agreements products of 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.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