The tariff classification of a woman’s dress from Taiwan

NY K86252 June 8, 2004 CLA-2-61:RR:NC:TA:359 K86252 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of a woman’s dress from Taiwan Dear Ms. Julia: In your letter dated May 18, 2004, you requested a tariff classification ruling. The submitted sample, style number F04-38-039, is a woman’s empire-style dress that is constructed from 56% polyester, 44% nylon, velour jersey knit fabric (the upper chest area, the upper back, and the sleeves, ) and 93% polyester, 7% spandex, jersey knit (the lower portion). The dress extends from the shoulders to the ankle area and features a scoop neckline, long hemmed sleeves, and a hemmed bottom. Your sample is being returned as requested. The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses, knitted: of synthetic fibers: other: women’s. The rate of duty will be 16% ad valorem. The dress falls within textile category designation 636. Based upon international textile trade agreements products of Taiwan 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 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.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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division