The tariff classification of a woman's dress from China

NY J86875 August 11, 2003 CLA-2-62:RR:NC:N3:360 J86875 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Mr. Djibril Makalou Ann Taylor 1372 Broadway 5th Floor New York, NY 10018 RE: The tariff classification of a woman's dress from China Dear Mr. Makalou: In your letter dated July 23, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style 10-102278 (missy) is a woman’s dress constructed from 63 percent polyester and 37 percent viscose openwork fabric. The dress is strapless and has bustier-type bodice, a shaped front neckline, a lining and a back zipper closure. The dress has contrasting colored pintucks below the bust and contrasting colored capping around the top edge. This garment will also be imported in petite sizes under style number 64-105145. The applicable subheading for style 10-102278 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, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of synthetic fibers: other: other: other: women’s. The rate of duty will be 16.1 percent ad valorem. Style 10-102278 falls within textile category designation 636. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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