The tariff classification of a woman’s dress from Vietnam

NY M81280 March 29, 2006 CLA-2-61:RR:NC:TA:359 M81280 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Ms. Jean Gong McNaughton Apparel Group Inc. 498 Seventh Ave., 9FL New York, NY 10018 RE: The tariff classification of a woman’s dress from Vietnam Dear Ms. Gong: In your letter dated March 20, 2006, on behalf of Norton, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number GS8U4G, is a woman’s one piece layered-look dress that simulates a dress worn over a tank top. The dress is constructed from 95% rayon, 5% spandex knit fabric and extends from the shoulder to the lower thigh area. The tank top panel of the dress features spaghetti straps, a scoop neckline, and an unfinished bottom. The dress features criss cross front panels that form a deep V-neckline that extend to the waist. The bottom part of the dress is of an asymmetric construction with a front pleat. The applicable subheading for the dress will be 6104.44.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s dresses, knitted: of artificial fibers: other: women’s. The duty rate will be 14.9% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The dress falls within textile category designation 636. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division