The tariff classification of a woman's dress from India.

NY G85882 February 20, 2001 CLA-2-62:RR:NC:TA:360 G85882 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Mr. Jim McDermott CSI Industries, Inc. 450 Winks Lane Bensalem, PA 19020 RE: The tariff classification of a woman's dress from India. Dear Mr. McDermott: In your letter dated January 24, 2001, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style 406001 is a woman’s dress. The garment mimics two separate articles of clothing, a blouse that opens to reveal a dress underneath. The blouse portion, comprising the outer garment, is made from 100 percent polyester woven fabric. The dress is made from 100 percent rayon woven fabric. The blouse component features short sleeves, a scooped neckline and a full front opening secured by eight buttons. The blouse is slightly shorter than the dress. The dress is sleeveless and features a scooped neckline. Both garments are attached at the shoulder seams and cannot be separated without damage to either garment. This garment will also be imported in sizes 4X-5X under style number 406002. The classification of this garment is based upon GRI 3 (c), which provides that products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the artificial fibers come last. The applicable subheading for style 406001 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: women’s. The general rate of duty will be 16.3 percent ad valorem. Style 406001 falls within textile category designation 636. Based upon international textile trade agreements products of India are currently 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 Patricia Schiazzano at 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division