The tariff classification of women’s maternity dresses from Indonesia

NY K85859 June 1, 2004 CLA-2-62:RR:NC:N3:360 K85859 CATEGORY: Classification TARIFF NO.: 6204.42.3030 Thomas MacMahon GAP Inc. Compliance Department 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of women’s maternity dresses from Indonesia Dear Mr. MacMahon: In your letter dated April 30, 2004 you requested a classification ruling. The submitted sample will be returned, as requested. Style 265414, which you have designated as a “Shirt Dress”, is a women’s maternity dress made from 100 percent cotton yarn dyed woven fabric. The garment extends to slightly above the knees and features long sleeves with buttoned cuffs, a pointed collar, side pockets and a partial front opening secured by seven buttons. There is a drawstring, approximately 2/3 down the garment, which is designed to tighten the garment underneath the belly of the pregnant woman. You state that the garment is designed to be worn over pants or other suitable bottom garment and therefore the garment is classifiable as a blouse under heading 6211, HTS. The garment provides sufficient coverage, even when the drawstring is tightened, for the consumer to wear it alone without a bottom garment. Accordingly, the garment is classifiable as a dress under heading 6204, HTS. The applicable subheading for style 265414 will be 6204.42.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses of cotton with two or more colors in the warp and/or the filling. The duty rate will be 8.4 percent ad valorem. Style 265414 falls within textile category designation 336. Based upon international textile trade agreements products of Indonesia are 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 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. 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 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division