The tariff classification of a woman’s dress from Taiwan

NY G83526 November 8, 2000 CLA-2-62:RR:NC:TA 360 G83526 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Marilyn Breum Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a woman’s dress from Taiwan Dear Ms. Breum: In your letter dated October 13, 2000, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 017-1282 is a woman’s dress constructed from 65 percent cotton and 35 percent nylon woven fabric. The lined dress features a V-neckline, ¾ inch wide shoulder straps, a back zipper closure and a empire waist. This dress will also be imported in petite and tall sizes under style numbers 017-1283 and 017-1284. The applicable subheading for style 017-1282 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 10.1 percent ad valorem. Style 017-1282 falls within textile category designation 336. 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