The tariff classification of a woman's dress from China

NY J82091 April 10, 2003 CLA-2-62:RR:NC:N3:360 J82091 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Leigh Emrick US JHI Corporation 2224 Evergreen Road Suite #2 Middleton, WI 53563 RE: The tariff classification of a woman's dress from China Dear Ms. Emrick: In your letter dated March 12, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style JPC161 is a woman’s dress constructed from 100 percent cotton flannel woven fabric. The dress is ankle length and features long hemmed sleeves, a banded collar, a partial front opening secured by six self covered buttons and two side seam pockets. The applicable subheading for style JPC161 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: other: women’s. The rate of duty will be 8.8 percent ad valorem. Style JPC161 falls within textile category designation 336. Based upon international textile trade agreements products of China are currently subject to quota restraints 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 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.). 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 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division