The tariff classification of women’s dresses from China.

N003924 December 14, 2006 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 ToRay Henry Speed Sourcing, Inc. 1105 Schrock Road Suite 502 Columbus, Ohio 43229 RE: The tariff classification of women’s dresses from China. Dear Mr. Henry: In your letter dated November 27, 2006, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number L526700 is a woman’s one-piece dress that is constructed from knit and woven fabric. The upper portion of the dress, extending to below the bust area and including the ¾ length sleeves, is constructed from 100% polyester woven fabric and the balance of the lower portion of the dress extending to the knee is constructed of 95% polyester and 5% spandex knitted jersey fabric. The upper woven fabric portion is a V-neck wrap style with a collar and cuffed sleeves with a button. The dress has a knit self-fabric sash sewn at either side seam which wraps around the dress at the waist. The essential character of style L526700 is given by the bottom knit portion; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for style L526700, 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/. Styles L526700 falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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