The tariff classification of two women’s knit dresses from China

N003500 December 7, 2006 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Mr. Daniel Gazitua Supreme International Corp. 3000 NW 107 Avenue Miami, Florida 33172 RE: The tariff classification of two women’s knit dresses from China Dear Mr. Gazitua: In your letter dated November 13, 2006, you requested a classification ruling. You submitted two garments that are being returned as requested. Style number J70920 is a woman’s sleeveless dress that extends to the knee area. It is constructed from 82% polyester, 15% nylon, 3% spandex knit fabric. The dress features spaghetti shoulder straps that tie in the back, metal rings on the upper front and upper sides, and a hemmed bottom. The straps go over the shoulders and through the side rings. Style number E70409 is a woman’s sleeveless tube-style dress that extends to the mid-thigh area. It is constructed from 74% nylon, 26% spandex knit fabric. The dress features tubular straps with inner pearls. The straps are sewn on the top center of the dress extending to the neck and tie at the back of the neck. The dress features side slits and a hemmed bottom. The applicable subheading for the two dresses 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 two dresses fall within textile category 636. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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