The tariff classification of a woman’s dress from China

NY M85369 August 09, 2006 CLA-2-61:RR:NC:TA:359 M85369 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Jean Gong McNaughton Apparel Group, Inc. 498 Seventh Ave., 9th Floor New York, NY 10018 RE: The tariff classification of a woman’s dress from China Dear Ms. Gong: In your letter dated July 31, 2006, on behalf of Norton, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number GDKP563H, is a woman’s sleeveless dress that is constructed from 100% polyester woven fabric (the upper chest area) and 100% polyester openwork knit fabric with inwrought designs (the remainder of the dress). The openwork knit portion of the dress is lined with woven fabric. The dress features spaghetti straps, a wrap style bodice with a snap closure, a V-neck, a square back, and a scallop bottom edge. The essential character is given by the knit portion of the dress, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3 noted. The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s dresses, knitted: of synthetic fibers: other: women’s. The duty rate will be 16% 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