The tariff classification of women’s woven dresses from Hong Kong

NY K86338 June 14, 2004 CLA-2-62:RR:NC:N3:360 K86338 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Maria E. Julia Import Analyst Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of women’s woven dresses from Hong Kong Dear Ms. Julia: In your letter dated May 18, 2004, you requested a classification ruling. The sample submitted with your request will be returned as requested. Style S05-61-008 is a women’s woven dress made from 100 percent cotton poplin printed fabric. The sleeveless dress extends to the ankles and features a ballet neckline, a rear zipper closure, belt loops and a rayon ribbon belt with a bow. The belt is attached through loops on the dress and is secured by a hook and loop fastener. The dress will be imported and sold with the textile belt. The dress and belt are considered to be a composite good, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to both the dress and the belt. The applicable subheading for style S05-61-008 will be 6204.42.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ dresses: of cotton: other: other: other: other: women’s. The duty rate will be 8.4 percent ad valorem. Style S05-61-008 falls within textile category designation 336. Based upon international textile trade agreements products of Hong Kong 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